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Digitized  by  the  Internet  Archive 

in  2007  with  funding  from 

IVIicrosoft  Corporation 


http://www.archive.org7details/classificuniform00washrich 


UNIFORM  CLASSIFICATION 
OF  ACCOUNTS 


FOR 


MUNICIPAL  WATER  UTILITIES 


xa^^ 


PRESCRIBED  BY 


\r '        Bureau  of  Inspection  and  Supervision  of 
Public  Offices  of  Washington 


C,  W.  CLAUSEN, 

State  Auditor  and  Elx-Officio  Chief 


Formulated  and  Revised  by 

JAMES  F.  LEGHORN, 

Member  of  the  Bureau 
AND 

MILLARD  STRYKER, 

State  Examiner 


EFFECTIVE  JANUaR^V  19191: 

FRANK    M.    LAM  BORN    ffngiiifc    PUBLIC   PRINTER 


INTRODUCTION, 


UNIFORM   SYSTEM  OF  ACCOUNTING. 

This  uniform  classification  of  accounts  was  formulated  and  pre- 
scribed in  accordance  with  Chapter  76,  Laws  1909. 

Sec.  2.  "The  State  Auditor,  through  said  bureau,  shall  formulate, 
prescribe  and  install  a  system  of  accounting  and  reporting  in  confor- 
mity with  the  provisions  of  this  act,  that  shall  be  uniform  for  every 
state  office  and  every  state  educational,  benevolent,  penal  and  re- 
formatory institution,  public  institution  and  every  public  ofiice  and 
every  public  account  of  the  same  class,  and  which  shall  exhibit  true 
accounts  and  detailed  statements  of  funds  collected,  received  and 
expended  for  account  of  the  public  for  any  purpose  whatever,  and 
by  all  public  officers,  employes  or  other  persons,  such  accounts  to 
show  the  receipt,  use  and  disposition  of  all  public  property,  and  the 
income,  if  any,  derived  therefrom,  and  of  all  sources  of  "public  income 
and  the  amounts  due  and  received  from  each  source,  all  receipts, 
vouchers  and  other  documents  kept,  or  that  may  be  required  to  be 
kept,  necessary  to  isolate  and  prove  the  validity  of  every  transaction, 
and  all  statements  and  reports  made  or  required  to  be  made,  for  the 
internal  administration  of  the  office  to  which  they  pertain  and  all  re- 
ports published,  or  that  may  be  required  to  be  published,  for  the  in- 
formation of  the  people,  regarding  any  and  all  details  of  the  financial 
administration  of  public  affairs.  (L.  '09,  p.  137,  Sec.  2;  R.  &  B.  C, 
Sec.  8347.)" 


SEPARATE  ACCOUNTS  FOR  PUBLIC  SERVICE  INDUSTRY. 

Sec.  4.  "Separate  accounts  shall  be  kept  for  every  public  service 
industry  which  shall  show  the  true  and  entire  cost  of  the  ownership 
and  operation  thereof,  the  amount  collected  annually  by  general  or 
special  taxation  for  service  rendered  to  the  public  and  the  amount  and 
character  of  the  service  rendered  therefor,  and  the  amount  collected 
annually  from  private  users,  if  any,  for  service  rendered  to  them,  and 
the  amount  and  character  of  the  service  rendered  therefor.  (L.  '09, 
p.  138,  Sec.  4;  R.  &  B.  C,  Sec.  8349.)" 


(3) 


9  r.  r».»-yo  4 


ANNUAL    REPORT    OF    TAXING    DISTRICTS   AND    PUBLIC 
INSTITUTIONS— COMPARATIVE    STATISTICS. 

Sec,  5.  "The  State  Auditor,  through  said  bureau,  shall  require 
from  every  taxing  district,  state  educational,  penal,  benevolent  and 
reformatory  institution  and  public  institution  financial  reports  cover- 
ing the  full  period  of  each  fiscal  year,  in  accordance  with  the  forms 
and  methods  prescribed  by  him,  which  shall  be  uniform  for  all  ac- 
counts of  the  same  class,  which  said  reports  shall  be  prepared,  cer- 
tified and  filed  with  said  bureau  within  thirty  days  after  the  close  of 
each  fiscal  year  by  the  auditing  department  of  said  taxing  district  or 
public  institution.  Such  reports  shall  contain  an  accurate  statement 
in  summarized  form  of  all  collections  made  by  or  receipts  received  by 
the  officers  from  all  sources,  all  accounts  due  the  public  treasury  but 
not  collected,  and  of  all  expenditures  for  every  purpose  and  by  what 
authority  authorized,  and  also:  (a)  A  statement  of  all  costs  of  own- 
ership and  operation  and  of  all  income  of  each  and  every  public  ser- 
vice industry  owned  and  operated  by  a  municipality,  (b)  A  statement 
of  the  entire  public  debt  of  every  taxing  district  to  which  power  has 
been  delegated  by  the  state  to  create  a  public  debt,  showing  the  pur- 
pose for  which  each  item  of  the  debt  was  created,  the  provisions  made 
for  the  payment  of  the  debt;  a  classified  statement  of  all  receipts  and 
expenditures  by  any  state  office,  state  educational,  penal,  benevolent 
and  reformatory  institution  and  all  public  institutions  together  with 
such  other  information  as  may  be  required  by  the  State  Auditor.  Such 
reports  shall  be  certified  as  to  their  correctness  by  said  State  Auditor, 
his  deputies,  the  chief  inspector  and  supervisor  of  public  offices,  or 
other  person  legally  authorized  to  make  such  certificate.  Their  sub- 
stance shall  be  published  in  an  annual  volume  of  comparative  statistics 
that  shall  be  issued  for  each  class  of  accounts  at  the  expense  of  the 
state  as  a  public  document,  and  shall  be  submitted  by  the  State  Auditor 
to  the  Governor  for  transmittal  to  the  legislature  at  the  next  regular 
session,  or  at  a  special  session  when  required.  (L.  '09,  p.  138,  Sec.  5; 
R.  &  B.  C,  Sec.  8350.)" 

OFFICERS  TO  KEEP  ACCOUNTS— PENALTY— DEPOSIT  OF 
COLLECTIONS. 

Sec.  6.  "It  shall  be  the  duty  of  every  public  officer  and  employe  to 
keep  all  accounts  of  his  office  in  the  form  prescribed  and  to  make  all 
reports  required  by  the  State  Auditor.  Refusal  or  neglect  to  perform 
these  duties  shall  be  deemed  an  offense  against  the  efficiency  of  public 
administration  and  the  welfare  of  the  people,  and  shall  be  punished  by 
removal  from  office,  after  trial  and  conviction  by  a  court  of  competent 
jurisdiction.  Every  public  officer  and  employe  whose  duty  it  is  to 
collect  or  receive  payments  due  or  for  the  use  of  the  public  shall  de- 
posit such  moneys  collected  or  received  by  him  with  the  treasurer  of 
the  taxing  district  once  every  twenty-four  consecutive  hours.  In  case 
a  public  officer  or  employe  collects  or  receives  funds  for  the  account 
of  a  taxing  district  of  which  he  is  (not)  an  officer  or  employe,  he 
shall,  during  the  Saturday  of  each  week,  pay  to  the  proper  officer  of 
the  taxing  district  for  account  of  which  the  collection  was  made  or 
payment  received,  the  full  amount  collected  or  received  during  the 
current  week,  for  the  account  of  such  taxing  district.  (L.  '09,  p.  139, 
Sec.  6;  R.  &  B.  C,  Sec.  8351;  L.  '11,  chap.  30.)" 


(  4  ) 


GENERAL  INSTRUCTIONS, 


The  records  of  Municipal  Water  Utilities  of  Washington  shall  be 
so  kept  as  to  show  complete  information  connected  with  all  accounting 
as  prescribed  by  this  classification.  All  accounting  entries  shall  include 
suitable  and  practical  information  or  shall  be  supported  by  other  records 
including  such  information.  The  form,  arrangement  and  reference  data 
of  the  records  shall  be  such  as  will  enable  ready  identification,  verifica- 
tion and  analysis  by  the  Bureau. 

The  double  entry  method  of  bookkeeping  shall  be  used  and  all 
accounting  shall  be  upon  the  accrual  basis,  except  where  such  ac- 
counting of  minor  items  would  necessitate  labor  and  expense  in  un- 
due proportion  to  the  resultant  value. 

Subsequent  to  the  installation  of  this  elassificatiou  no  accounts, 
other  than  those  prescribed  herein,  shall  be  set  up,  except  by  per- 
mission of  the  Bureau.  Additional  subdivisions  and  subaccounts 
with  consistent  descriptive  titles  may  be  established,  if  desired;  pro- 
vided, that  proper  inter-relation  is  maintained,  so  that  at  all  times  all 
accounting  results  will  be  readily  available  by  division,  subdivision, 
account  and  subaccount  as  herein  prescribed. 

Particular  care  should  be  used  to  preclude  errors  causing  charges 
of  expense  items  to  capital  accounts;  and  all  persons  in  charge  of 
any  municipal  department  whether  within  or  without  the  operations 
of  the  accounting  utility,  should  devote  the  attention  necessary  to 
secure  the  accurate  recording  and  disposition  of  data  which  originate 
in  the  department  and  concern  the  accounting  of  the  utility. 

"Operating  Expenses"  are  classified  under  three  divisions  desig- 
nated Class  A,  Class  B  and  Class  C.  The  class  to  be  used  by  each 
utility  will  be  determined  by  the  Bureau  in  relation  to  the  utility's 
volume  of  business,  investment  of  capital  and  local  requirements  and 
facilities. 

Each  account  number  is  prefixed  and  each  account  used  shall  be 
designated,  wherever  it  appears,  by  its  number  and  prefix. 

Should  any  item  present  itself  to  the  accountant  in  charge,  which 
is  not  provided  for  herein,  a  ruling  as  to  its  disposition  can  be  had 
from  the  Bureau. 

The  co-operation  of  all  municipal  officials  and  accoumtants  is  re- 
quested. 


(5) 


CLASSIFICATION  OF  OPERATING  REVENUES  FOR 
MUNICIPAL  WATER  UTILITIES. 


ALL   CLASSES. 


Rl  Commercial  Water  Service — Metered. 

R2  Commercial  Water  Service — Flat  Rate. 

R3  Commercial  Water  Service  for  Irrigation. 

R4  Municipal  Water  Service  for  Street  and  Sewer  Purposes. 

R5  Municipal  Water  Service  for  Fire  Protection. 

R6  Municipal  Water  Service  for  Paries. 

R7  Other  Municipal  Water  Service. 

R8  Other  Public  Buildings  and  Grounds  Water  Service. 

R9  Water  Service  Sold  to  Other  Water  Utilities. 

RIO  Self  Consumed  Service. 

Rll  Miscellaneous  Operating  Revenues. 

R12  Discounts  and  Adjustments. 


(6) 


OPERATING  REVENUES. 


R1      COMMERCIAL    WATER    SERVICE— METERED. 

Credit  to  this  account  all  revenues  derived  from  consumers,  ex- 
cept municipal  corporations,  other  civil  divisions  and  other  water  utili- 
ties, for  metered  water  service  used  for  all  purposes  other  than  irri- 
gation. 

R2     COMMERCIAL    WATER    SERVICE— FLAT    RATE. 

Credit  to  this  account  all  revenues  derived  from  consumers,  except 
municipal  corporations,  other  civil  divisions  and  other  water  utilities, 
for  water  service  supplied  at  flat  rates  or  any  basis  independent  of  the 
quantity  of  water  supplied  and  used  for  all  purposes  other  than  irriga- 
tion. 

R3     COMMERCIAL   WATER   SERVICE   FOR   IRRIGATION. 

Credit  to  this  account  all  revenues  derived  from  consumers,  except 
municipal  corporations,  other  civil  divisions  and  other  water  utilities, 
for  water  service  supplied  for  irrigation. 

Revenues  derived  from  sale  of  water  for  lawn  sprinkling  shall  not 
be  credited  to  this  account,  but  to  Account  "Rl"  or  Account  "R2,"  as 
may  be  applicable. 

R4     MUNICIPAL    WATER    SERVICE    FOR     STREET    AND    SEWER 
PURPOSES. 

Credit  to  this  account  all  revenues  derived  from  municipal  corpo- 
rations for  water  service  supplied  for  street  and  sewer  purposes,  such 
as  street  sprinkling  and  street  and  sewer  flushing,  when  the  cost  of 
distribution  of  such  service  is  borne  by  the  accounting  utility. 

R5      MUNICIPAL   WATER   SERVICE    FOR    FIRE    PROTECTION. 

Credit  to  this  account  all  revenues  derived  from  municipal  corpo- 
rations for  water  service  supplied  for  fire  protection  when  the  cost 
of  distribution  of  such  service  is  borne  by  the  accounting  utility. 

R6      MUNICIPAL    WATER    SERVICE    FOR    PARKS. 

Credit  to  this  account  all  revenues  derived  from  municipal  corpo- 
rations for  water  service  supplied  for  parks  which  are  supported  by 
municipal  taxation. 

(7) 


R7     OTHER    MUNICIPAL    WATER    SERVICE. 

Credit  to  this  account  all  revenues  derived  from  municipal  corpo- 
rations for  water  service  supplied  which  is  not  otherwise  provided  for, 
when  the  cost  of  distribution  of  such  service  is  borne  by  the  account- 
ing utility. 

R8     OTHER    PUBLIC    BUILDINGS    AND    GROUNDS    WATER    SERV- 
ICE. 

Credit  to  this  account  all  revenues  derived  from  civil  divisions 
other  than  municipal,  such  as  federal  and  state  institutions,  counties, 
school  districts,  and  parks  when  not  supported  by  municipal  taxation, 
port  districts,  etc.,  for  water  service  supplied  for  buildings  and  grounds. 

R9     WATER    SERVICE    SOLD   TO    OTHER   WATER    UTILITIES. 

Credit  to  this  account  all  revenues  derived  from  the  sale  of  water 
service  to  other  water  utilities  for  their  use  or  for  the  purpose  of  dis- 
tribution by  them  thru  their  own  mains  to  consumers. 

R10     SELF   CONSUMED   SERVICE. 

Credit  to  this  account  all  revenues  derived  from  self  consumed 
service  of  water  used  in  operations  of  the  accounting  utility,  when  such 
service  is  included  in  the  expenditures. 

R11      MISCELLANEOUS   OPERATING    REVENUES. 

Credit  to  this  account  all  revenues  derived  from  operating  sources 
not  included  in  any  of  the  preceding  accounts  of  this  division. 

R12     DISCOUNTS    AND    ADJUSTMENTS. 

Utilities  which  carry  gross  charges  on  consumers'  accounts  shall 
charge  to  this  account  all  discounts  made  for  prompt  payment. 

Charge  also  to  this  account  all  revenue  deduction  adjustments  of 
consumers'  accounts  which  have  accrued  during  the  current  annual 
period. 


(8) 


CLASSIFICATION  OF  OPERATING  EXPENSES  FOR 
MUNICIPAL  WATER  UTILITIES. 


CLASS    A    UTILITIES 


I.  SUPPLY. 

II.  DISTRIBUTION. 

III.  COMMERCIAL. 

IV.  GENERAL. 

V.  DEPRECIATION  AND  AMORTIZATION. 


I.     SUPPLY. 

A.     SOURCE   OF   WATER   SUPPLY   AND  COLLECTIhtG. 
Operation. 

01  Source  of  Water  Supply  and  Collecting  Labor. 

02  Superintendence. 

03  Miscellaneous  Labor. 

04  Supplies  and  Expenses. 

05  Other  Operations — Dr. 

06  Other  Operations — Cr. 

Maintenance. 

M7       Surface  Source  of  Supply  and  Collecting  Equipment. 
M8       Ground  Source  of  Supply  and  Collecting  Equipment. 
M9       Buildings,  Fixtures  and  Grounds. 
MIO     Other  Operations- — Dr. 
Mil     Other  Operations — Cr. 

B.      PURIFICATION. 
Operation. 

012  Purification  Labor. 

013  Supplies  and  Expenses. 

014  Other  Operations — Dr. 

015  Other  Operations — Cr. 

Maintenance. 

M16     Equipment. 

M17     Buildings,  Fixtures  and  Grounds. 

M18     Other  Operations — Dr. 

M19     Other  Operations — Cr. 


(9) 


C.     STEAM    POWER    PUMPING. 
Operation. 

020  Boiler  Labor. 

021  Fuel  for  Boilers. 

022  Water  for  Boilers. 

023  Steam  Purchased  for  Power. 

024  Pump  Labor. 

025  Superintendence. 

026  Miscellaneous  Labor. 

027  Lubricants. 

028  Miscellaneous  Supplies  and  Expenses. 

029  Other  Operations — Dr. 

030  Other  Operations — Cr. 


Maintenance. 

M31     Boilers 

M32 

M33 

M34 

M35 

M36 

M37 


Boiler  Accessories  and  Piping. 
Steam  Power  Pumping  Equipment. 
Miscellaneous  Station  Equipment. 
Buildings,  Fixtures  and  Grounds. 
Other  Operations — Dr. 
Other  Operations — Cr. 


Adjustments. 

OM38    Adjustments  of  Steam  Power  Pumping  Expenses. 


D.     HYDRAULIC    POWER    PUMPING. 
Operation. 

039  Hydraulic  Labor, 

040  Water  Purchased  for  Power. 

041  Pump  Labor. 

042  Superintendence. 

043  Miscellaneous  Labor. 

044  Lubricants. 

045  Miscellaneous  Supplies  and  Expenses. 

046  Other  Operations — Dr. 

047  Other  Operations — Cr. 

Maintenance. 

M48  Power  Dams,  Canals,  Flumes  and  Reservoirs. 

M49  Turbines  and  Water  Wheels. 

M50  Hydraulic  Power  Pumping  Equipment. 

M51  Miscellaneous  Station  Equipment. 

M52  Buildings,  Fixtures  and  Grounds. 

M53  Other  Operations — Dr. 

M54  Other  Operations — Cr. 


(10) 


E.      ELECTRIC    POWER    PUMPING. 
Operation. 

056  Electric  Current  Generated. 

057  Electric  Current  Purchased. 

058  Pump  Labor. 

059  Superintendence. 

060  Miscellaneous  Labor. 

061  Lubricants. 

062  Miscellaneous  Supplies  and  Expenses. 

063  Other  Operations— Dr. 

064  Other  Operations — Cr. 

Maintenance. 

M65     Electric  Power  Pumping  Equipment. 
M66     Miscellaneous  Station  Equipment. 
M67     Buildings,  Fixtures  and  Grounds. 
M68     Other  Operations— Dr. 
M69     Other  Operations— Cr. 

Adjustments. 

OM70     Adjustments  of  Electric  Power  Pumping  Expenses. 

F.     GAS    POWER    PUMPING. 
Operation. 

071  Gas  Producer  Labor. 

072  Fuel  for  Gas  Producers. 

073  Water  for  Oas  Producers. 

074  Gas  Purchased  for  Power. 

075  Water  for  Cooling  Engines. 

076  Pump  Labor. 

077  Superintendence. 

078  Miscellaneous  Labor. 

079  Lubricants. 

080  Miscellaneous  Supplies  and  Expenses. 

081  Other  Operations — Dr. 

082  Other  Operations— Cr. 

Maintenance. 

M83  Gas  Producers  and  Accessory  Equipment. 

M84  Gas  Power  Pumping  Equipment. 

M85  Miscellaneous  Station  Equipment. 

M86  Buildings,  Fixtures  and  Grounds. 

M87  Other  Operations — Dr. 

M88  Other  Operations— Cr. 

Adjustments. 

OM89     Adjustments  of  Gas  Power  Pumping  Expenses. 


(  11  ) 


G.     WATER    PURCHASED. 
Operation. 

090  Commercial  Water  Purchased  for  Distribution. 

091  Other  Operations — Dr. 

092  Other  Operations— Cr. 


Operation. 
093 
094 
095 
096 
097 

Maintenance. 
M98 
M99 
MlOO 
MlOl 
M102 


H.  SUPPLY  TRANSMISSION  AND  STORAGE. 

Supply  Transmission  and  Storage  Labor. 

Superintendience. 

Supplies  and  Expenses. 

Other  Operations — Dr. 

Other  Operations — Cr. 


M103 
M104 
M105 


Operation. 
O106 
O107 
O108 
O109 
Olio 
Olll 
0112 
0113 
0114 
0115 
0116 

Maintenance. 
M117 
M118 
M119 
M120 
M121 
M122 
M123 
M124 
M125 
M126 
M127 
M128 


Right  of  Way,  Patrol  Roads  and  Bridges. 
Supply  Transmission  Aqueducts  and  Mains. 
Supply  Reservoirs  and  Standpipes. 
Telephone  System. 

Miscellaneous   Supply  Transmission   and   Storage  Equip- 
ment. 
Buildings,  Fixtures  and  Grounds. 
Other  Operations — Dr. 
Other  Operations — Cr. 

II.     DISTRIBUTION. 


Superintendence. 

Reservoirs,  Tanks  and  Standpipes. 

Mains  and  Hydrants. 

Services. 

Removing  and  Resetting  Meters. 

Inspecting  and  Testing  Meters. 

Meter  Department  Supplies  and  Expenses. 

Consumers'  Premises. 

Miscellaneous  Supplies  and  Expenses. 

Other  Operations — Dr. 

Other  Operations — Cr. 

Reservoirs,  Tanks  and  Standpipes. 

Mains. 

Hydrants. 

Services. 

Meters. 

Telephone  System. 

Fire  Cisterns  and  Basins. 

Fountains  and  Troughs. 

Miscellaneous  Equipment. 

Buildings,  Fixtures  and  Grounds. 

Other  Operations — Dr. 

Other  Operations — Cr. 

(12) 


III.     COMMERCIAL. 

Office  Salaries  and  Expenses. 

C129     Contracts. 

C130     Meter  Reading  and  Service  Inspection. 

C131    Accounting. 

C132     Collecting. 

C133     Other  Commercial  Office  Salaries  and  Expenses. 

New   Business  Salaries  and   Expenses. 

C134     Advertising  and  Soliciting. 

C135     Other  New  Business  Salaries  and  Expenses. 

Maintenance. 

C136     Maintenance  of  Commercial  Office  Equipment. 


Office. 


IV.     GENERAL. 

G137  Salaries  and  Expenses  of  General  Officers.  . 

G138  Salaries  and  Expenses  of  General  Office  Clerks. 

G139  Printing,  Stationery  and  Office  Supplies — General. 

G140  General  Office  Expense. 

G141  General  Office  Rent. 

G142  Maintenance   of   General   Office   Buildings,    Fixtures   and 

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G143  Maintenance  of  General  Office  Equipment. 

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G144  Insurance. 

G145  Store  Expenses. 

G146  Law  Expense — General. 

G147  Injuries  and  Damages. 

G148  Miscellaneous  General  Expense. 

G149  Maintenance  of  Other  Buildings,  Fixtures  and  Grounds. 

G150  Maintenance  of  Miscellaneous  Equipment. 

V.     DEPRECIATION  AND  AMORTIZATION. 

DA151     Depreciation  of  Tangible  Fixed  Capital. 
DAI 52    Amortization  of  Intangible  Fixed  Capital. 


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(22) 


OPERATING   EXPENSES. 
I.    SUPPLY. 

A.     SOURCE   OF   WATER   SUPPLY   AND   COLLECTING. 

OPERATION. 

01  SOURCE   OF   WATER   SUPPLY   AND   COLLECTING    LABOR. 

Charge  to  this  account  the  wages  of  all  employes  operating  source 
of  water  supply  and  collecting  system  properties,  including  foremen, 
dam  tenders,  intake  operators,  etc.  Include  also  the  wages  of  patrol- 
men and  inspectors  and  the  wages  of  employes  when  engaged  in  the 
protection  of  property  from  forest  fires  and  floods. 

02  SUPERINTENDENCE. 

Charge  to  this  account  the  salaries  and  expenses  of  the  superin- 
tendent and  general  foremen  of  the  source  of  water  supply  and  collect- 
ing system.  This  includes  also  the  salaries  and  expenses  of  draftsmen 
and  all  clerical  help  upon  records  and  accounts  and  cost  of  office  sup- 
plies consumed  directly  chargeable  to  expenses  of  the  source  of  water 
supply  and  collecting  system. 

Charge  also  to  this  account  the  proportion  of  the  salaries  and  ex- 
penses of  the  engineering  staff  assignable  to  the  source  of  water  supply 
and  collecting  system. 

03  MISCELLANEOUS   LABOR. 

Charge  to  this  account  the  cost  of  all  miscellaneous  labor  in  con- 
nection with  operating  the  source  of  water  supply  and  collecting  sys- 
tem not  properly  chargeable  to  the  other  accounts  of  this  division. 

04  SUPPLIES  AND   EXPENSES. 

Charge  to  this  account  all  operating  supplies  consumed  and  all 
expenses  incurred  in  the  operation  of  the  source  of  water  supply  and 
collecting  system  not  properly  chargeable  to  other  accounts. 

Charge  also  to  this  account  the  proportion  of  stable  and  vehicle 
expense  chargeable  to  the  operation  of  the  source  of  water  supply  and 
collecting  system. 

05  OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Source  of  Water  Supply  and  Collecting  System — Operation," 
the  distributed  charges  having  been  made  to  the  primary  accounts  of 
other  co-ordinate  departments,  such  as  railway,  gas  or  electric  within 
the  same  utility. 

06  OTHER    OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Source  of 
Water  Supply  and  Collecting  System — Operation"  chargeable  to  other 
co-ordinate  departments,  such  as  railway,  gas  or  electric  within  the 
same  utility. 

(23) 


MAINTENANCE. 

Definition. — MAINTENANCE  consists  of  all  expenditures 
for  the  current  or  ordinary  repairs  and  renewals,  occasioned 
by  wear  and  tear,  made  in  order  to  maintain  the  productive 
capacity  of  the  plant  in  its  original  and  equivalent  state  of 
efficiency.  It  includes  all  repair  items  and  all  minor  renewals 
of  property  such  as  repair  parts  of  machinery  and  apparatus, 
repairs  and  small  renewals.  When  a  large  or  general  renewal 
is  made  at  one  time,  such  as  the  complete  replacement  of  a 
building,  unit  of  equipment,  or  other  facility,  the  cost  of  such 
replacement  will  be  treated  as  provided  in  "Depreciation." 

M7     SURFACE    SOURCE    OF    SUPPLY    AND    COLLECTING    EQUIP- 
IVIENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  the  sur- 
face source  of  supply  and  collecting  equipment.  This  includes  the  cost 
of  repairs  to  and  renewals  of  river  and  lake  sources,  impounding  reser- 
voirs, artificial  lakes  and  ponds,  etc.,  together  with  repairs  to  impound- 
ing embankments,  channels,  collecting  flumes,  waste  weirs,  gates, 
valves,  gate  structures,  and  repairs  to  works  for  utilizing  the  flow  from 
springs. 

M8     GROUND    SOURCE    OF    SUPPLY    AND    COLLECTING    EQUIP- 
MENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  wells 
and  appurtenances,  collecting  reservoirs  and  other  works  for  utilizing 
the  supply  from  wells. 

M9     BUILDINGS,    FIXTURES   AND   GROUNDS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  source 
of  water  supply  and  collecting  system  buildings  and  fixtures  and  main- 
taining grounds,  including  permanent  apparatus  foundations  used  ex- 
clusively for  water  supply  and  collection. 

M10     OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Source  of  Water  Supply  and  Collecting  System — Maintenance," 
the  distributed  charges  having  been  made  to  the  primary  accounts  of 
other  co-ordinate  departments,  such  as  railway,  gas  or  electric  within 
the  same  utility. 

MH      OTHER   OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Source  of 
Water  Supply  and  Collecting  System — Maintenance"  chargeable  to 
other  co-ordinate  departments,  such  as  railway,  gas  or  electric  within 
the  same  utility. 

(24) 


B.     PURIFICATION. 

OPERATION. 

012  PURIFICATION    LABOR. 

Charge  to  this  account  the  cost  of  all  labor  engaged  in  the  purifica- 
tion of  water.  This  includes  the  cost  of  labor  required  for  operating 
purification  equipment,  cleaning  filters,  basins,  etc. 

013  SUPPLIES   AND    EXPENSES. 

Charge  to  this  account  the  cost  of  all  operating  supplies  consumed 
and  expenses  other  than  labor  incurred  in  the  purification  of  water 
and  operation  of  purification  equipment. 

014  OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Purification — Operation,"  the  distributed  charges  having  been 
made  to  the  primary  accounts  of  other  co-ordinate  departments,  such 
as  railway,  gas  or  electric  within  the  same  utility. 

015  OTHER   OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Purification — 
Operation"  chargeable  to  other  co-ordinate  departments,  such  as  rail 
way,  gas  or  electric  within  the  same  utility. 


(25 


MAINTENANCE.* 

M16     EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  settling 
basins  and  all  equipment  used  in  the  purification  of  water,  including 
renewing  and  washing  sand. 

M17     BUILDINGS,   FIXTURES   AND   GROUNDS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  puri- 
fication buildings,  fixtures  and  grounds  including  permanent  founda- 
tions for  apparatus  used  exclusively  in  the  purification  of  water. 

M18     OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Purification — Maintenance,"  the  distributed  charges  having 
been  made  to  the  primary  accounts  of  other  co-ordinate  departments, 
such  as  railway,  gas  or  electric  within  the  same  utility. 

M19     OTHER   OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Purification — 
Maintenance"  chargeable  to  other  co-ordinate  departments,  such  as 
railway,  gas  or  electric  within  the  same  utility. 

*  See  definition  preceding  Account  "M7." 


(26) 


C.     STEAM    POWER    PUMPING. 

OPERATION. 

020  BOILER   LABOR. 

Charge  to  this  account  the  cost  of  all  labor  required  for  operation 
of  boilers,  including  boiler  foreman,  water  tenders,  firemen,  coal  and 
ash  handlers,  feed  pumpmen,  etc. 

021  FUEL   FOR    BOILERS. 

Charge  to  this  account  the  cost  of  all  fuel  used  for  steam  at  the 
cost  f.  o.  b.  point  of  delivery  at  plant  for  storage.  This  includes  in- 
voice cost  of  the  fuel,  freight,  switching,  demurrage,  cartage  and  loss 
due  to  shrinkage. 

Charge  also  to  this  account  all  expense,  both  labor  and  material, 
incident  to  moving  ashes  from  temporary  dump  to  final  dump. 

Credit  to  this  account  all  revenue  received  from  the  sale  of  ashes. 

022  WATER    FOR    BOILERS. 

Charge  to  this  account  the  cost  of  water  for  boiler  feed  and  con- 
densing purposes.  If  the  water  is  purchased,  charge  at  the  purchase 
price;  if  pumped,  charge  here  the  cost  of  operating  the  pumping  plant. 

Charge  also  to  this  account  boiler  compounds  and  materials  used 
for  boiler  water  purification  and  filtration;  also  boiler  water  purifica- 
tion labor. 

Water  for  general  use  should  be  charged  to  Account  "028  Miscel- 
laneous Supplies  and  Expenses." 

023  STEAM    PURCHASED    FOR    POWER. 

Charge  to  this  account  the  cost  of  steam  purchased  for  steam 
power  pumping. 

024  PUMP    LABOR. 

Charge  to  this  account  the  cost  of  all  labor  engaged  in  operating 
steam  power  pumping  equipment.  This  includes  such  labor  as  that 
of  chief  engineer  and  assistants,  oilers,  wipers,  and  all  other  employes 
whose  duties  concern  the  operation  of  steam  power  pumping  equip- 
ment. 

025  SUPERINTENDENCE. 

Charge  to  this  account  the  salaries  and  expenses  of  the  superin- 
tendent and  general  foremen  of  the  steam  power  pumping  plant.  This 
includes  also  the  salaries  and  expenses  of  draftsmen  and  all  clerical 
help  upon  records  and  accounts  and  cost  of  office  supplies  consumed, 
directly  chargeable  to  the  steam  power  pumping  plant,  whether  at  the 
general  office  or  at  the  plant. 

Charge  also  to  this  account  the  proportion  of  the  salaries  and  ex- 
penses of  the  engineering  staff  assignable  to  the  steam  power  pumping 
plant. 

(27) 


026  MISCELLANEOUS   LABOR. 

Charge  to  this  account  the  wages  of  all  employes  in  and  about 
the  steam  power  pumping  plant  engaged  in  miscellaneous  operating 
work,  including  watchmen,  labor  cleaning  buildings  and  yards,  janitors, 
messengers  and  general  labor  not  chargeable  to  any  of  the  foregoing 
steam  power  pumping  plant  labor  accounts. 

027  LUBRICANTS. 

Charge  to  this  account  the  cost  of  lubricants  for  all  machinery 
and  apparatus  in  the  steam  power  pumping  plant,  including  boiler 
room  machinery,  engines  and  auxiliaries,  etc.  This  does  not  include 
wagon  grease  or  oil  for  lanterns. 

028  MISCELLANEOUS  SUPPLIES  AND  EXPENSES. 

Charge  to  this  account  all  operating  supplies  consumed  and  all 
expenses  incurred  in  the  steam  power  pumping  plant  not  properly 
chargeable  to  other  accounts  as  follows: 

(a)  Production   Supplies. 

All  supplies  used  in  the  steam  power  pumping  plant  which 
are  consumed  in  the  operating  process,  the  replacement  of 
which  does  not  constitute  a  repair  or  a  renewal. 

Principal  Items.  Waste,  packing,  wiping  supplies,  gauge 
glasses,  gaskets,  fire  room  tools,  steam  and  air  hose,  bolts, 
screws,  nails,  cans  for  containing  rags  and  waste  and  hand  oil 
cans. 

(b)  Station   Expenses. 

The  general  and  miscellaneous  expenditures  in  the  steam 
power  pumping  plant  not  properly  chargeable  to  other  ac- 
counts. 

Principal  Items.  Operation  of  lighting,  heating,  cleaning 
and  fire  protection  systems;  janitors'  supplies,  ice,  meals,  car- 
fares and  toilet  service.  Charge  also  to  this  subaccount  the 
proportion  of  stable  and  vehicle  expense  chargeable  to  steam 
power  pumping  which  is  not  directly  chargeable  to  other  steam 
power  pumping  expense  accounts. 

029  OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Steam  Power  Pumping — Operation,"  the  distributed  charges 
having  been  made  to  the  primary  accounts  of  other  co-ordinate  depart- 
ments, such  as  railway,  gas  or  electric  within  the  same  utility. 

030  OTHER    OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Steam  Power 
Pumping — Operation"  chargeable  to  other  co-ordinate  departments, 
such  as  railway,  gas  or  electric  within  the  same  utility. 

(28) 


MAINTENANCE.* 

M31      BOILERS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  boilers 
and  settings,  metal  stacks  and  breechings. 

Principal  Items.  Boiler  settings,  metal  stacks  and  breech- 
ings, bridge  walls,  arches,  grate  bars,  stoker  bars,  furnaces, 
valves,  superheaters,  dampers,  headers  and  tubes. 

M32     BOILER    ACCESSORIES   AND    PIPING. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  boiler 
accessories,  auxiliary  apparatus  and  piping. 

Principal  Items.  Feed  pumps,  water  feed  piping,  steam 
piping  from  the  boiler  to  the  engine  throttle,  blower  engines, 
boiler  blow-off  system  and  similar  auxiliary  equipment;  coal 
conveyor  and  parts,  ash  conveyor  and  parts,  stoker  engines  and 
shafting,  coal  scales,  filters,  boiler  injectors  and  pumps,  heaters 
— primary  and  secondary — ^economizers  and  water  meters. 

M33     STEAM    POWER    PUMPING    EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  steam 
power  pumping  equipment,  including  steam  pumping  engines,  pumps 
and  steam  prime  movers,  whether  reciprocating  engines  or  turbines. 
Repairing  and  renewing  power  transmission  equipment  should  be 
charged  to  Account  "M34  Miscellaneous  Station  Equipment." 

Note. — Utilities  using  power  pumps  operated  by  steam  prime  movers 
which  are  distinct  from  the  pumps,  may  subdivide  this  account  as  fol- 
lows : 

(a)  Maintenance  of  Pumps. 

(b)  Maintenance  of  Steam  Prime  Movers. 

M34      MISCELLANEOUS    STATION    EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  steam 
power  pumping  plant  auxiliary  equipment,  including  exhaust  steam 
piping,  condensers,  vacuum  pumps  and  piping,  oiling  systems,  power 
transmission  equipment,  such  as  shafting,  belting,  rope  and  cable 
drives,  clutches,  pulleys,  idler  wheels,  auxiliary  motors,  hoists,  cranes 
and  all  other  accessory  equipment. 


See  definition  preceding  Account  "M7." 


(  29  ) 


M35      BUILDINGS,    FIXTURES   AND    GROUNDS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  steam 
power  pumping  station  buildings  and  fixtures  and  maintaining  grounds. 

Principal  Items.  Permanent  foundations  for  equipment; 
brick  or  concrete  stacks;  furniture  and  fixtures  and  other  prop- 
erty of  like  nature  in  and  about  the  steam  power  pumping 
plant  not  specifically  provided  for  elsewhere;  plumbing  for 
water,  sewerage  and  drainage;  apparatus  for  heating,  lighting 
and  ventilating;  fire  protection  system;  grounds,  streets  and 
sidewalks;  elevators,  including  control  and  operating  appa- 
ratus; lockers;  painting;  employes'  dwellings  and  other  mis- 
cellaneous buildings  used  in  connection  with  the  steam  power 
pumping  plant. 

Note. — Permanent  foundations  are  those  designed  as  a  part  of  the 
permanent  construction  of  the  building.  The  maintenance  of  foundations 
prepared  separately  for  certain  units  of  equipment  will  be  charged  under 
the  appropriate  maintenance  of  equipment  accounts. 

M36     OTHER  OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Steam  Power  Pumping — Maintenance,"  the  distributed  charges 
having  been  made  to  primary  accounts  of  other  co-ordinate  depart- 
ments, such  as  railway,  gas  or  electric  within  the  same  utility. 


M37     OTHER    OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Steam  Power 
Pumping — Maintenance"  chargeable  to  other  co-ordinate  departments, 
such  as  railway,  gas  or  'electric  within  the  same  utility. 


ADJUSTMENTS. 

OM38     ADJUSTMENTS  OF  STEAM   POWER   PUMPING    EXPENSES. 

Credit  to  this  account  the  cost  of  steam  sold  to  other  municipal 
departments,  public  institutions,  firms  and  individuals,  as  included  in 
the  preceding  expense  accounts  of  this  division,  and  charge  to  Account 
"RE204  Produced  Steam  Sold." 


(30) 


D.      HYDRAULIC    POWER    PUMPING. 

OPERATION. 

039  HYDRAULIC    LABOR. 

Charge  to  this  account  the  cost  of  all  labor  required  for  operation 
of  the  hydraulic  works,  Including  hydraulic  foreman,  gatemen,  wheel 
men,  canal  men,  patrolling  of  reservoirs,  dams  and  channels  and  all 
other  employes  whose  duties  concern  the  operation  of  hydraulic  power 
equipment. 

040  WATER    PURCHASED    FOR    POWER. 

Charge  to  this  account  the  cost  of  all  water  purchased  for  the 
purpose  of  operating  the  hydraulic  power  pumping  equipment. 

041  PUMP    LABOR. 

Charge  to  this  account  the  cost  of  all  labor  engaged  in  operating 
hydraulic  power  pumping  equipment.  This  includes  such  labor  as  that 
of  chief  engineer  and  assistants,  oilers,  wipers  and  all  other  employes 
whose  duties  concern  the  operation  of  hydraulic  power  pumping  equip- 
ment. 

042  SUPERINTENDENCE. 

Charge  to  this  account  the  salaries  and  expenses  of  the  superin- 
tendent and  general  foremen  of  the  hydraulic  power  pumping  plant. 
This  includes  also  the  salaries  and  expenses  of  draftsmen  and  all 
clerical  help  upon  records  and  accounts  and  cost  of  office  supplies  con- 
sumed directly  chargeable  to  the  hydraulic  power  pumping  plant, 
whether  at  the  general  office  or  at  the  plant. 

Charge  also  to  this  account  the  proportion  of  the  salaries  and 
expenses  of  the  engineering  staff  assignable  to  the  hydraulic  power 
pumping  plant. 

043  MISCELLANEOUS    LABOR. 

Charge  to  this  account  the  wages  of  all  employes  in  and  about  the 
liydraulic  power  pumping  plant  engaged  in  miscellaneous  operating 
work,  including  watchmen,  labor  cleaning  buildings  and  yards,  janitors, 
messengers  and  general  labor  not  chargeable  to  any  of  the  foregoing 
hydraulic  power  pumping  labor  accounts. 

044  LUBRICANTS. 

Charge  to  this  account  the  cost  of  lubricants  for  all  machinery 
and  apparatus  in  the  hydraulic  power  pumping  plant.  This  does  not 
include  wagon  grease  or  oil  for  lanterns. 


(31) 


045  MISCELLANEOUS  SUPPLIES  AND  EXPENSES. 

Charge  to  this  account  all  operating  supplies  consumed  and  all 
expenses  incurred  in  the  hydraulic  power  pumping  plant  not  properly 
chargeable  to  other  accounts  as  follows: 

(a)  Production   Supplies. 

All  supplies  used  in  the  hydraulic  power  pumping  plant 
which  are  consumed  in  the  operating  process,  the  replacement 
of  which  does  not  constitute  a  repair  or  renewal. 

Principal  Items.  Waste,  packing,  wiping  supplies,  hand 
tools,  bolts,  screws,  nails,^cans  for  containing  waste  and  rags, 
and  hand  oil  cans. 

(b)  Station   Expenses. 

The  general  and  miscellaneous  expenditures  in  the  hy- 
draulic power  pumping  plant  not  properly  chargeable  to  other 
accounts. 

Principal  Items.  Operation  of  lighting,  heating,  cleaning 
and  fire  protection  systems;  janitors'  supplies,  ice,  meals,  car 
fares  and  toilet  service.  Charge  also  to  this  subaccount  the 
cost  of  stable  and  vehicle  expense  chargeable  to  hydraulic 
power  pumping  which  is  not  directly  chargeable  to  other  hy- 
draulic power  pumping  expense  accounts. 

046  OTHER   OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Hydraulic  Power  Pumping — Operation,"  the  distributed 
charges  having  been  made  to  the  primary  accounts  of  other  co-ordi- 
nate departments,  such  as  railway,  gas  or  electric  within  the  same 
utility. 

047  OTHER    OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Hydraulic 
Power  Pumping — Operation"  chargeable  to  other  co-ordinate  depart- 
ments, such  as  railway,  gas  or  electric  within  the  same  utility. 


(32  ) 


MAINTENANCE.* 

M48     POWER    DAMS,    CANALS,    FLUMES    AND    RESERVOIRS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  dams, 
embankments,  etc.,  for  impounding  water  for  power  purposes,  and  all 
appurtenant  gates,  valves,  weirs,  waste-ways,  canals,  conduits  and 
other  channels  (including  riprap  lining  walls,  etc.),  penstocks,  pipe 
lines,  flumes,  aqueducts,  supporting  trestles,  forebays  and  appurtenant 
sieves  and  grids,  etc.,  all  viaducts,  bridges,  foot  bridges,  etc.,  over  and 
accessory  to  or  necessitated  by  such  canals,  aqueducts  and  flumes  and 
also  the  waste-ways  conducting  the  water  from  the  outlet  of  the  draft 
tube  to  the  point  of  the  final  discharge. 

M49     TURBINES  AND  WATER   WHEELS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  head 
gates,  wheel  governors,  valves,  turbines,  water  wheels,  draft  tubes 
and  connections.  Repairing  and  renewing  power  transmission  equip- 
ment should  be  charged  to  Account  "M51  Miscellaneous  Station  Equip- 
ment." 

M50     HYDRAULIC    POWER    PUMPING    EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  hy- 
draulic power  pumps  and  hydraulic  power  pumping  equipment. 

M51      MISCELLANEOUS    STATION    EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  hy- 
draulic power  pumping  plant  auxiliary  equipment,  oiling  systems, 
power  transmission  equipment,  such  as  shafting,  belting,  rope  and 
cable  drives,  clutches,  pulleys,  idler  wheels,  auxiliary  motors,  hoists, 
cranes  and  all  other  accessory  equipment. 

M52     BUILDINGS,    FIXTURES    AND    GROUNDS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  hy- 
draulic power  pumping  station  buildings  and  fixtures  and  maintaining 
grounds. 

Principal  Items.  Permanent  foundations  for  equipment; 
furniture  and  fixtures  and  other  property  of  like  nature  in  and 
about  the  hydraulic  power  pumping  plant  not  specifically  pro- 
vided for  elsewhere;  plumbing  for  water,  sewerage  and  drain- 
age; apparatus  for  heating,  lighting  and  ventilating;  fire  pro- 
tection system;  grounds,  streets  and  sidewalks;  elevators,  in- 
cluding control  and  operating  apparatus,  lockers;  painting; 
employes'  dwellings  and  other  miscellaneous  buildings  used  in 
connection  with  the  hydraulic  power  pumping  plant. 

Note. — Pei-manent  foundations  are  those  designed  as  a  part  of  the 
permanent  construction  of  the  building.  The  maintenance  of  foundations 
prepared  separately  for  certain  units  of  equipment  will  be  charged  under 
the  appropriate  maintenance  of  equipment  accounts. 

*  See  definition  preceding  Account  "M7." 
—2  (  3.3  ) 


M53     OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Hydraulic  Power  Pumping — Maintenance,"  the  distributed 
charges  having  been  made  to  primary  accounts  of  other  co-ordinate 
departments,  such  as  railway,  gas  or  electric  within  the  same  utility. 

M54     OTHER    OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Hydraulic 
Power  Pumping — Maintenance"  chargeable  to  other  co-ordinate  de- 
partments, such  as  railway,  gas  or  electric  within  the  same  utility. 


(34) 


E.      ELECTRIC    POWER    PUMPING. 

OPERATION. 

056  ELECTRIC    CURRENT    GENERATED. 

Charge  to  this  account  the  cost  of  electric  current  generated  by 
the  accounting  utility  for  electric  power  pumping. 

The  costs  included  in  this  account  shall  be  subdivided  according 
to  the  accounts  prescribed  by  the  Classification  for  Municipal  Electric 
Light  and  Power  Utilities,  "Operating  Expenses,"  Division  I,  Subdivi- 
sions A,  B  and  C,  as  may  be  applicable. 

057  ELECTRIC    CURRENT    PURCHASED. 

Charge  to  this  account  the  cost  of  all  electric  current  purchased 
for  the  operation  of  electric  power  pumps. 

058  PUMP    LABOR. 

Charge  to  this  account  the  cost  of  all  labor  engaged  in  operating 
electric  power  pumping  equipment.  This  includes  such  labor  as  that 
of  chief  engineer  and  assistants,  oilers,  wipers  and  all  other  employes 
whose  duties  concern  the  operation  of  electric  power  pumping  equip- 
ment. 

059  SUPERINTENDENCE. 

Charge  to  this  account  the  salaries  and  expenses  of  the  super- 
intendent and  general  foremen  of  the  electric  power  pumping  plant. 
This  includes  also  the  salaries  and  expenses  of  draftsmen  and  all 
clerical  help  upon  records  and  accounts  and  cost  of  office  supplies  con- 
sumed directly  chargeable  to  the  electric  power  pumping  plant,  whether 
at  the  general  office  or  at  the  plant. 

Charge  also  to  this  account  the  proportion  of  the  salaries  and  ex- 
penses of  the  engineering  staff  assignable  to  the  electric  power  pump- 
ing plant. 

060  MISCELLANEOUS    LABOR. 

Charge  to  this  account  the  wages  of  all  employes  in  and  about 
the  electric  power  pumping  plant  engaged  in  miscellaneous  operating 
work,  including  watchmen,  labor  cleaning  buildings  and  yards,  janitors, 
messengers  and  general  labor  not  chargeable  to  any  of  the  foregoing 
electric  power  pumping  plant  labor  accounts. 

061  LUBRICANTS. 

Charge  to  this  account  the  cost  of  lubricants  for  all  machinery 
and  apparatus  in  the  electric  power  pumping  plant.  This  does  not 
include  wagon  grease  or  oil  for  lanterns. 


(35) 


062  MISCELLANEOUS    SUPPLIES    AND    EXPENSES. 

Charge  to  this  account  all  operating  supplies  consumed  and  all 
expenses  incurred  in  the  electric  power  pumping  plant  not  chargeable 
to  other  accounts  as  follows: 

(a)  Production  Supplies. 

All  supplies  used  in  the  electric  power  pumping  plant 
which  are  consumed  in  the  operating  process,  the  replacement 
of  which  does  not  constitute  a  repair  or  a  renewal. 

Principal  Items.  Waste,  packing,  wiping  supplies,  bolts, 
screws,  nails,  cans  for  containing  rags  and  waste,  and  hand  oil 
cans. 

(b)  Station    Expenses. 

The  general  and  miscellaneous  expenditures  in  the  electric 
power  pumping  plant  not  properly  chargeable  to  other  ac- 
counts. 

Principal  Items.  Operation  of  station  lighting,  heating, 
cleaning  and  fire  protection  systems.;  janitors'  supplies,  ice, 
meals,  car  fares  and  toilet  service.  Charge  also  to  this  sub- 
account the  proportion  of  stable  and  vehicle  expense  charge- 
able to  electric  power  pumping  which  is  not  directly  charge- 
able to  other  electric  power  pumping  expense  accounts. 

063  OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Electric  Power  Pumping — Operation,"  the  distributed  charges 
having  been  made  to  the  primary  accounts  of  other  co-ordinate  de- 
partments, such  as  railway,  gas  or  electric  within  the  same  utility. 

064  OTHER    OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Electric 
Power  Pumping — Operation"  chargeable  to  other  co-ordinate  depart- 
ments, such  as  railway,  gas  or  electric  within  the  same  utility. 


(  36  ) 


MAINTENANCE.* 

M65      ELECTRIC    POWER    PUMPING    EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  electric 
power  pumps  and  pumping  equipment. 

Repairing  and  renewing  power  transmission  equipment  should  be 
charged  to  Account  "M66  Miscellaneous  Station  Equipment." 

Note. — Utilities  using  power  pumps  operated  by  electric  prime 
movers  which  are  distinct  from  the  pumps  may  subdivide  this  account 
as  follows  : 

(a)  Maintenance  of  Pumps. 

(b)  Maintenance  of  Electric  Prime  Movers. 

M66      MISCELLANEOUS   STATION    EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  electric 
power  pumping  plant  auxiliary  equipment,  oiling  systems,  power 
transmission  equipment,  such  as  shafting,  belting,  rope  and  cable 
drives,  clutches,  pulleys,  idler  wheels,  auxiliary  motors,  hoists,  cranes, 
switchboards  and  all  other  accessory  equipment. 

M67     BUILDINGS,    FIXTURES    AND    GROUNDS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  electric 
power  pumping  station  buildings  and  fixtures  and  maintaining  grounds. 
Principal  Items.  Permanent  foundations  for  equipment; 
furniture,  fixtures  and  other  property  of  like  nature  in  and 
about  the  electric  power  pumping  plant  not  specifically  pro- 
vided for  elsewhere;  plumbing  for  water,  sewerage  and  drain- 
age; apparatus  for  heating,  lighting  and  ventilating;  fire  pro- 
tection system;  grounds,  streets  and  sidewalks;  elevators,  in- 
cluding control  and  operating  apparatus;  lockers;  painting; 
employes'  dwellings  and  other  miscellaneous  buildings  used  in 
connection  with  the  electric  power  pumping  plant. 

Note. — Permanent  foundations  are  those  designed  as  a  part  of  the 
permanent  construction  of  the  building.  The  maintenance  of  foundations 
prepared  separately  for  certain  units  of  equipment  will  be  charged  under 
the  appropriate  maintenance  of  equipment  accounts. 

M68     OTHER    OPERATIONS-— Dr. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Electric  Power  Pumping — Maintenance,"  the  distributed 
charges  having  been  made  to  primary  accounts  of  other  co-ordinate 
departments,  such  as  railway,  gas  or  electric  within  the  same  utility. 

M69     OTHER   OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Electric 
Power  Pumping — Maintenance"  chargeable  to  other  co-ordinate  de- 
partments, such  as  railway,  gas  or  electric  within  the  same  utility. 

•  See  definition  preceding  Account  "M7." 

(37) 


ADJUSTMENTS. 

OM70     ADJUSTMENTS     OF     ELECTRIC      POWER      PUMPING      EX- 
PENSES. 

Credit  to  this  account  the  cost  of  generated  electric  current  sold 
to  other  municipal  departments,  public  institutions,  firms  and  indi- 
viduals, as  included  in  Account  "056"  and  charge  to  Account  "RE205 
Generated  Electric  Current  Sold." 


(38) 


F.     GAS    POWER    PUMPING. 

OPERATION. 

071  GAS    PRODUCER    LABOR. 

Charge  to  this  account  the  cost  of  operating  labor  engaged  in  the 
production  of  power  gas. 

072  FUEL    FOR   GAS    PRODUCERS. 

Charge  to  this  account  the  cost  of  fuel  used  for  producing  power 
gas  at  the  cost  f.  o.  b.  point  of  delivery  at  plant  for  storage.  This  in- 
cludes the  invoice  cost  of  the  fuel,  freight,  switching,  demurrage,  cart- 
age and  loss  due  to  shrinkage. 

Charge  also  to  this  account  all  expense,  both  labor  and  material, 
incident  to  moving  ashes  from  temporary  dump  to  final  dump. 

Credit  to  this  account  all  revenue  derived  from  the  sale  of  ashes. 

073  WATER    FOR    GAS    PRODUCERS. 

Charge  to  this  account  the  cost  of  water  used  for  producing  power 
gas.  If  the  water  is  purchased,  charge  at  the  purchase  price;  if 
pumped,  charge  here  the  cost  of  pumping. 

074  GAS  PURCHASED  FOR  POWER. 

Charge  to  this  account  the  cost  of  gas  purchased  for  gas  power 
pumping. 

075  WATER    FOR    COOLING    ENGINES. 

Charge  to  this  account  the  cost  of  water  used  and  expenses  in- 
curred in  connection  therewith  for  cooling  gas  engines. 

076  PUMP    LABOR. 

Charge  to  this  account  the  cost  of  all  labor  engaged  in  operating 
gas  power  pumping  equipment.  This  includes  such  labor  as  that  of 
chief  engineer  and  assistants,  oilers,  wipers  and  all  other  employes 
whose  duties  concern  the  operation  of  gas  power  pumping  equipment. 

077  SUPERINTENDENCE. 

Charge  to  this  account  the  salaries  and  expenses  of  the  superin- 
tendent and  general  foremen  of  the  gas  power  pumping  plant.  This 
includes  also  the  salaries  and  expenses  of  draftsmen  and  all  clerical 
help  upon  records  and  accounts  and  cost  of  office  supplies  consumed 
directly  chargeable  to  the  gas  power  pumping  plant,  whether  at  the 
general  office  or  at  the  plant. 

Charge  also  to  this  account  the  proportion  of  the  salaries  and 
expenses  of  the  engineering  staff  assignable  to  the  gas  power  pumping 
plant. 

(39) 


078  MISCELLANEOUS    LABOR. 

Charge  to  this  account  the  wages  of  all  employes  in  and  about 
the  gas  power  pumping  plant  engaged  in  miscellaneous  operating  work, 
including  watchmen,  labor  cleaning  buildings  and  yards,  janitors,  mes- 
sengers and  general  labor  not  chargeable  to  any  of  the  foregoing  gas 
power  pumping  plant  labor  accounts. 

079  LUBRICANTS. 

Charge  to  this  account  the  cost  of  lubricants  for  all  machinery  and 
apparatus  in  the  gas  power  pumping  plant.  This  does  not  include 
wagon  grease  or  oil  for  lanterns. 

080  MISCELLANEOUS    SUPPLIES    AND    EXPENSES. 

Charge  to  this  account  all  operating  supplies  consumed  and  all 
expenses  incurred  in  the  gas  power  pumping  plant  not  properly  charge- 
able to  other  accounts,  as  follows: 

(a)  Production  Supplies. 

All  supplies  used  in  the  gas  power  pumping  plant  which 
are  consumed  in  the  operating  process,  the  replacement  of 
which  does  not  constitute  a  repair  or  a  renewal. 

Principal  Items.  Waste,  packing,  wiping  sui^plies,  gaskets, 
fire  room  tools,  air  hose,  bolts,  screws,  nails,  cans  for  contain- 
ing rags  and  waste,  and  hand  oil  cans. 

(b)  Station    Expenses. 

The  general  and  miscellaneous  expenditures  in  the  gas 
power  pumping  plant  not  properly  chargeable  to  other  ac- 
counts. -. 

Principal   Items.     Operation  of  lighting,  heating,  cleaning 

and  fire  protection  systems;  janitors'  supplies,  ice,  meals,  car 

fares  and  toilet  service.     Charge  also  to  this  subaccount  the 

,.     proportion  of  stable  and  vehicle   expense   chargeable  to  gas 

,,     power  pumping  which  is  not  directly  chargeable  to  other  gas 

power  pumping  expense  accounts. 

081  OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses  charge- 
able to  "Gas  Power  Pumping— Operation,"  the  distributed  charges  hav- 
ing; been  made  to  the  priniary  accounts  of  other  co-ordinate  depart- 
in,ents,  such  as  railway,  gas  or  electric  within  the  same  utility. 

082  OTHER    OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Gas  Power 
Pumping^Operation"  chargeable  to  other  co-ordinate  departments, 
such  as  railway,  gas  or  electric  within  the  same  utility. 


(40) 


MAINTENANCE.* 

M83     GAS   PRODUCERS   AND  ACCESSORY    EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  gas  pro- 
ducers and  accessory  equipment  used  in  the  production  of  gas  for  gas 
power  pumping.  This  includes  producers,  economizers,  regenerators, 
vaporizers,  steam  injectors,  scrubbers,  exhauster  outfits,  seals,  appur- 
tenant boilers  and  pumps,  flues  and  piping,  blower  engines,  gas  piping 
for  producers  to  gas  prime  movers  and  to  holders,  producer  gas  holders, 
exhaust  piping,  etc. 

M84     GAS    POWER    PUMPING    EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  gas 
power  pumping  equipment,  including  gas  pumping  engines,  pumps  and 
gas  prime  movers.  Repairing  and  renewing  power  transmission  equip- 
ment should  be  charged  to  Account  "M85  Miscellaneous  Station  Equip- 
ment." 

M85      MISCELLANEOUS    STATION    EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  all  gas 
power  pumping  plant  auxiliary  equipment,  oiling  systems,  power  trans- 
mission equipment,  such  as  shafting,  belting,  rope  and  cable  drives, 
clutches,  pulleys,  idler  wheels,  auxiliary  motors,  hoists,  cranes  and  all 
other  accessory  equipment. 

M86     BUILDINGS,    FIXTURES    AND    GROUNDS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  gas 
producer  plant  and  gas  power  pumping  plant  buildings  and  fixtures 
and  maintaining  grounds. 

Principal  Items.  Permanent  foundations  for  equipment, 
brick  or  concrete  stacks,  furniture,  fixtures  and  other  property 
of  like  nature  in  and  about  the  plant  not  specifically  provided 
for  elsewhere;  plumbing  for  water,  sewerage  and  drainage; 
apparatus  for  heating,  lighting  and  ventilating;  fire  protection 
system;  grounds,  streets  and  sidewalks;  elevators  including 
control  and  operating  apparatus;  lockers;  painting;  employes' 
dwellings  and  other  miscellaneous  buildings  used  in  connec- 
tion with  the  gas  producer  plant  and  gas  power  pumping 
plant. 

NOTK. — Pcruianont  foundations  arc  those  designed  as  a  part  of  the 
permanent  construction  of  the  building.  The  maintenance  of  founda- 
tions prepared  separately  for  certain  units  of  equipment  will  be  charged 
under  appropriate  maintenance  of  equipment  accounts. 

Note. — If  subdivisions  are  made  as  provided  in  Account  "PIO  Gas 
Power  Pumping  Plant  Buildings,  Fixtures  and  Grounds"  corresponding 
subdivisions  should  be  made  of  this  account. 

*  See  definition  preceding  Account  "M7." 


M87     OTHER   OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Gas  Power  Pumping — Maintenance,"  the  distributed 
charges  having  been  made  to  primary  accounts  of  other  co-ordinate 
departments,  such  as  railway,  gas  or  electric  within  the  same  utility. 

M88     OTHER    OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Gas  Power 
Pumping — Maintenance"  chargeable  to  other  co-ordinate  departments, 
such  as  railway,  gas  or  electric  within  the  same  utility. 

ADJUSTMENTS. 

OM89     ADJUSTMENTS    OF    GAS    POWER    PUMPING    EXPENSES. 

Credit  to  this  account  the  cost  of  gas  sold  to  other  municipal  de- 
partments, public  institutions,  firms  and  individuals,  as  included  in 
the  preceding  expense  accounts  of  this  division  and  charge  to  Account 
"RE206  Produced  Gas  Sold." 


(42) 


G.     WATER   PURCHASED. 

OPERATION. 

090  COMMERCIAL   WATER    PURCHASED    FOR    DISTRIBUTION. 

Charge  to  this  account  the  cost  of  all  water  purchased  for  the 
purpose  of  redistribution  and  sale.  Include  also  "ready  to  serve" 
charges  when  incurred  for  the  purpose  of  securing  such  service. 

091  OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Commercial  Water  Purchased,"  the  distributed  charges 
having  been  made  to  primary  accounts  of  other  co-ordinate  depart- 
ments, such  as  railway,  gas  or  electric  within  the  same  utility. 

092  OTHER    OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Commercial 
Water  Purchased"  chargeable  to  other  co-ordinate  departments,  such 
as  railway,  gas  or  electric  within  the  same  utility. 


(43) 


.  H.  SUPPLY  TRANSMISSION  AND  STORAGE. 

OPERATION. 

093  SUPPLY  TRANSMISSION   AND  STORAGE   LABOR. 

Charge  to  this  account  the  wages  of  all  employes  operating  sup- 
ply transmission  and  storage  properties.  This  includes  the  wages  of 
patrolmen  and  inspectors  and  the  wages  of  employes  when  engaged 
in  clearing  transmission  trouble,  protecting  the  property  from  forest 
fires  and  floods,  and  all  other  work  in  connection  with  supply  trans- 
mission aqueducts,  mains,  reservoirs,  etc.,  which  is  necessary  to  keep 
them  in  service  and  is  not  in  the  nature  of  repairs  and  renewals. 

094  SUPERINTENDENCE. 

Charge  to  this  account  the  salaries  and  expenses  of  the  superin- 
tendent and  general  foremen  of  the  supply  transmission  and  storage 
system.  This  includes  also  the  salaries  and  expenses  of  draftsmen 
and  all  clerical  help  upon  records  and  accounts  and  cost  of  office  sup- 
plies consumed  directly  chargeable  to  expenses  of  the  supply  trans- 
mission and  storage  system. 

Charge  also  to  this  account  the  proportion  of  the  salaries  and  ex- 
penses of  the  engineering  staff  assignable  to  the  supply  transmission 
and  storage  system. 

095  SUPPLIES   AND    EXPENSES. 

Charge  to  this  account  the  cost  of  all  operating  supplies  con- 
sumed and  all  expenses  incurred  in  the  operation  of  the  supply  trans- 
mission and  storage  system  not  properly  chargeable  to  other  accounts. 

Charge  also  to  this  account  supply  transmission  telephone  rentals 
and  the  proportion  of  stable  and  vehicle  expense  chargeable  to  the 
supply  transmission  and  storage  system  which  is  not  directly  charge- 
able to  other  supply  transmission  and  storage  system  expense  ac- 
counts. 

096  OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Supply  Transmission  and  Storage — Operation,"  the  dis- 
tributed charges  having  been  made  to  the  primary  accounts  of  other 
co-ordinate  departments,  such  as  railway,  gas  or  electric  within  the 
same  utility. 

097  OTHER    OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Supply  Trans- 
mission and  Storage — Operation"  chargeable  to  other  co-ordinate  de- 
partments, such  as  railway,  gas  or  electric  within  the  same  utility. 


(44) 


MAINTENANCE.* 

M98     RIGHT  OF   WAY,  PATROL   ROADS  AND   BRIDGES. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  patrol 
roads,  bridges,  fences,  gates,  etc.,  along  the  right  of  way;  also  the 
cost  of  clearing  trees,  brush,  etc.,  along  the  line  of  the  supply  trans- 
mission aqueducts  and  mains. 

M99     SUPPLY   TRANSMISSION    AQUEDUCTS   AND    MAINS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  supply 
transmission  aqueducts  and  mains  located  between  the  source  of 
supply  and  collecting  system  and  the  distribution  system. 

M100     SUPPLY   RESERVOIRS  AND  STANDPIPES. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  supply 
reservoirs,  standpipes,  tanks  and  accessory  equipment. 

M101      TELEPHONE   SYSTEM. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  tele- 
phone equipment  and  telephone  lines  used  for  the  operation  of  the 
supply  transmission  and  storage  system.  This  includes  the  cost  of 
repair  parts  for  telephones,  telephone  switchboards,  poles,  crossarms, 
insulators  and  wire. 

M102     MISCELLANEOUS  SUPPLY  TRANSMISSION   AND  STORAGE 
EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  all 
miscellaneous  equipment  used  in  the  supply  transmission  and  storage 
system  not  included  in  any  of  the  preceding  accounts. 

M103     BUILDINGS,   FIXTURES   AND   GROUNDS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  supply 
transmission  and  storage  buildings  and  fixtures  and  maintaining 
grounds. 

M104     OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Supply  Transmission  and  Storage — Maintenance,"  the 
distributed  charges  having  been  made  to  the  primary  accounts  of 
other  co-ordinate  departments,  such  as  railway,  gas  or  electric  within 
the  same  utility. 

M105     OTHER    OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Supply  Trans- 
mission and  Storage — Maintenance"  chargeable  to  other  co-ordinate 
departments,  such  as  railway,  gas  or  electric  within  the  same  utility. 

*  See  definition  preceding  Account  "M7." 

(45) 


II.    DISTRIBUTION. 


OPERATION. 

Note. — Utilities  desiring  to  keep  separate  tlie  cost  of  operating  Com- 
mercial and  Municipal  Distribution  Systems  may  subdivide  the  following 
Operating  Accounts  for  this  purpose. 

0106  SUPERINTENDENCE. 

Charge  to  this  account  the  salaries  and  expenses  of  the  superin- 
tendent and  general  foremen  of  the  distribution  system.  This  in- 
cludes also  the  salaries  and  expenses  of  draftsmen  and  all  clerical 
help  upon  records  and  accounts  and  cost  of  office  supplies  consumed 
directly  chargeable  to  the  distribution  system. 

Charge  also  to  this  account  the  proportion  of  the  salaries  and 
expenses  of  the  engineering  staff  assignable  to  the  distribution  system. 

0107  RESERVOIRS,  TANKS   AND   STANDPIPES. 

Charge  to  this  account  the  cost  of  patrolling  and  inspecting  dis- 
tribution reservoirs,  tanks  and  standpipes,  and  all  work  in  connection 
with  the  operation  of  distribution  reservoirs,  tanks  and  standpipes 
wfiich  is  necessary  to  keep  them  in  service  and  is  not  in  the  nature  of 
repairs  or  renewals. 

0108  MAINS   AND    HYDRANTS. 

Charge  to  this  account  the  cost  of  patrolling,  inspecting,  testing, 
and  flushing  distribution  mains  and  hydrants,  locating  and  clearing 
distribution  trouble,  pumping  out  hydrants,  testing  pressure,  and  all 
work  in  connection  with  the  operation  of  distribution  mains  and 
hydrants  which  is  necessary  to  keep  them  in  service  and  is  not  in 
the  nature  of  repairs  or  renewals. 

0109  SERVICES. 

Charge  to  this  account  the  cost  of  inspecting  and  testing  services, 
and  all  wages  and  expenses  in  connection  with  locating  and  clearing 
trouble,  including  thawing,  cleaning  and  pumping  out  services  which 
is  necessary  to  keep  them  in  service  and  is  not  in  the  nature  of  re- 
pairs or  renewals. 

0110  REMOVING    AND    RESETTING    METERS. 

Charge  to  this  account  the  cost  of  removing  and  resetting  meters 
for  consumers'  services. 

0111  INSPECTING   AND   TESTING   METERS. 

Charge  to  this  account  the  cost  of  inspecting  and  testing  meters 
in  service  and  meters  in  the  meter  department. 

(46) 


0112  METER   DEPARTMENT   SUPPLIES  AND    EXPENSES. 

Charge  to  this  account  the  cost  of  supplies  consumed  and  ex- 
penses incurred  in  the  operation  of  the  meter  department.  Exclude 
maintenance  supplies  and  expenses. 

0113  CONSUMERS'   PREMISES. 

Charge  to  this  account  the  labor  and  expense  incurred  in  attend- 
ing trouble  calls,  changing,  adjusting  and  repairing  consumers'  serv- 
ice piping  and  fittings,  for  which  no  charge  is  made  to  the  consumer. 

0114  MISCELLANEOUS   SUPPLIES  AND    EXPENSES. 

Charge  to  this  account  the  cost  of  all  operating  supplies  con- 
sumed and  all  expenses  incurred  in  the  distribution  system  not  charge- 
able to  other  accounts. 

Charge  also  to  this  account  the  distribution  system  telephone 
rentals  and  the  proportion  of  stable  and  vehicle  expense  chargeable 
to  the  distribution  system,  which  are  not  directly  chargeable  to  other 
distribution  system  expense  accounts. 

0115  OTHER    OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Distribution — Operation,"  the  distributed  charges  hav- 
ing been  made  to  the  primary  accounts  of  other  co-ordinate  depart- 
ments, such  ^s  railway,  gas  or  electric  within  the  same  utility. 

0116  OTHER   OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Distribution — 
Operation"  chargeable  to  other  co-ordinate  departments,  such  as  rail- 
way, gas  or  electric  within  the  same  utility. 


(47) 


MAINTENANCE.* 

NOTK. — Utilities  dosiring  to  keep  separate  the  costs  of  repairing  and 
renewing  Commercial  and  Municipal  Distribution  Systems  may  subdivide 
the  following  Maintenance  Accounts  for  this  purpose. 

M117      RESERVOIRS,  TANKS   AND  STANDPIPES. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  dis- 
tribution reservoirs,  tanks  and  standpipes  and  their  accessory  equip- 
ment, including  repairs  to  masonry  and  linings  of  reservoirs,  repaint- 
ing and  calking  standpipes  and  tanks,  replacing  defective  hoops  and 
parts  and  repairs  to  valves  and  other  auxiliary  equipment. 

M118      MAINS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  dis- 
tribution mains,  including  the  cost  of  trenching,  filling  and  restoring 
streets  and  alleys  and  their  improvements  to  their  former  condition. 

M119     HYDRANTS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  hy- 
drants and  connections  in  the  distribution  system.  This  includes  the 
cost  of  repairing  and  renewing  parts  and  repainting  hydrants  and  the 
cost  of  trenching,  filling  and  restoring  streets  and  street  improvements 
to  their  former  condition. 

M120     SERVICES. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  services 
in  or  leading  to  consumers'  premises,  when  the  cost  of  siich  services  is 
included  in  Account  "P42."  This  includes  the  cost  of  repairing  leaks, 
repairing  and  renewing  service  pipe  connections  to  meters,  stop  cocks 
and  service  boxes;  and  the  cost  of  trenching,  filling  and  restoring 
streets  and  alleys  and  their  improvements  to  their  former  condition. 

M121      METERS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  service 
meters.  This  includes  the  cost  of  repairing  and  renewing  parts,  clean- 
ing and  repainting  old  meters,  testing  meters  for  repairs,  etc.;  and  the 
proportion  of  meter  repair  shop  supplies  and  expenses  chargeable  to 
this  work. 

M122     TELEPHONE   SYSTEM. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  tele- 
phone equipment  and  telephone  lines  used  for  the  operation  of  the  dis- 
tribution system.  This  includes  the  cost  of  repair  parts  for  telephones, 
telephone  switchboards,  poles,  cross  arms,  insulators  and  wire. 

*  See  definition  preceding  Account  "M7." 

(  48  ) 


M123     FIRE  CISTERNS  AND   BASINS. 

Charge  to  this  account  the  cost  of  repairing  fire  cisterns  and  basins 
in  the  distribution  system.  This  includes  repairing  and  renewing 
masonry  and  linings,  piping  and  fittings  and  renewing  worn  parts;  and 
the  cost  of  excavating,  trenching,  filling  and  restoring  streets  and 
street  improvements  to  their  former  condition. 

M124     FOUNTAINS  AND  TROUGHS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  fountains 
and  troughs  in  the  distribution  system.  This  includes  repairing  and 
renewing  foundations,  settings,  connections  and  parts;  repainting;  and 
the  cost  of  excavating,  trenching,  filling  and  restoring  streets  and  street 
improvements  to  their  former  condition. 

M125      MISCELLANEOUS  EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  all  mis- 
cellaneous equipment  used  exclusively  in  the  distribution  system  which 
is  not  provided  for  in  other  accounts  of  this  division. 

M126     BUILDINGS,   FIXTURES  AND  GROUNDS. 

Charge  to  this  account  the  cost  of  repairing  and  renewing  distribu- 
tion system  buildings  and  fixtures  and  maintaining  grounds. 

M127     OTHER  OPERATIONS— DR. 

Charge  to  this  account  the  proportion  of  operating  expenses 
chargeable  to  "Distribution — Maintenance,"  the  distributed  charges 
having  been  made  to  primary  accounts  of  other  co-ordinate  depart- 
ments, such  as  railway,  gas  or  electric  within  the  same  utility. 

M128     OTHER  OPERATIONS— CR. 

Credit  to  this  account  the  proportion  of  the  cost  of  "Distribution-r- 
Maintenance"  chargeable  to  other  co-ordinate  departments,  such  as  rail- 
way, gas  or  electric  within  the  same  utility. 


(49) 


III.    COMMERCIAL, 


OFFICE  SALARIES  AND  EXPENSES. 

C129     CONTRACTS. 

Charge  to  this  account  salaries  and  expenses  incurred  in  connec- 
tion with  applications  and  contracts  for  service,  and  attention  to  bill 
questions. 

C130     METER  READING  AND  SERVICE  INSPECTION. 

Charge  to  this  account  salaries  and  expenses  incurred  in  reading 
meters  and  inspecting  for  the  purpose  of  securing  data  relative  to 
charges  for  service. 

C131      ACOUNTING. 

Charge  to  this  account  salaries  and  expenses  incurred  and  cost  of 
supplies  consumed  in  keeping  consumers'  accounts,  rendering  consum- 
ers' bills,  and  other  accounting  of  commercial  business. 

C132     COLLECTING. 

Charge  to  this  account  salaries  and  expenses  incurred  in  the  col- 
lection of  consumers'  accounts,  including  salaries  of  cashiers,  collectors 
and  clerks;  and  cost  of  postage  and  stationery  used,  collectors'  ex- 
penses, etc. 

Charge  also  to  this  account  fees  and  commissions  allowed  for  col- 
lection of  consumers'  accounts. 

C133     OTHER  COMMERCIAL  OFFICE  SALARIES  AND   EXPENSES. 

Charge  to  this  account  commercial  office  salaries  and  expenses, 
and  cost  of  supplies  consumed,  which  are  not  chargeable  to  the  other 
accounts  of  this  division. 

NEW  BUSINESS  SALARIES  AND  EXPENSES. 

C134     ADVERTISING  AND  SOLICITING. 

Charge  to  this  account  the  cost  of  all  advertising  and  soliciting,  in- 
cluding the  salaries  and  expenses  of  solicitors,  except  the  proportion 
chargeable  to  consumers'  bill  questions;  also  all  commissions  paid  for 
securing  new  business,  preparing  estimates,  engineering  advice,  etc. 

C135     OTHER  NEW  BUSINESS  SALARIES  AND  EXPENSES. 

Charge  to  this  account  commercial  new  business  salaries  and  ex- 
penses, and  cost  of  supplies  consumed,  which  are  not  chargeable  to 
other  accounts  of  this  division. 

MAINTENANCE. 

C136     MAINTENANCE  OF  COMMERCIAL   OFFICE    EQUIPMENT. 

Charge  to  this  account  the  cost  of  repairs  to  office  equipment  used 
exclusively  in  the  Commercial  Department. 

(50) 


IV.    GENERAL, 


OFFICE. 

G137     SALARIES  AND   EXPENSES  OF  GENERAL  OFFICERS. 

Charge  to  this  account  the  salaries  and  expenses  applicable  to  the 
accounting  utility,  incurred  by  executives  whose  jurisdiction  extends  to 
the  entire  system,  which  are  not  properly  chargeable  to  other  accounts. 

G138     SALARIES  AND  EXPENSES  OF  GENERAL  OFFICE  CLERKS. 

Charge  to  this  account  the  salaries  and  expenses  of  all  employes  in 
the  general  office,  which  are  not  properly  chargeable  to  other  accounts. 

G139     PRINTING,    STATIONERY    AND    OFFICE    SUPPLIES- 
GENERAL. 

Charge  to  this  account  the  cost  of  all  printing,  stationery  and  office 
supplies  used  in  the  general  office  not  properly  chargeable  to  other  ac- 
counts. 

G140     GENERAL  OFFICE  EXPENSE. 

Charge  to  this  account  all  sundry  expenses  incurred  in  the  general 
office. 

Principal  Items.  Postage  (except  postage  charged  to  com- 
mercial expense) ;  rental  of  postoffice  and  safe  deposit  boxes ; 
telephone  rentals  and  expenses  incident  to  general  office  tele- 
phone service;  telegrams;  wages  and  supplies  of  janitors,  ele- 
vator men  and  watchmen  employed  in  general  and  branch 
offices. 

G141      GENERAL  OFFICE  RENT. 

Charge  to  this  account  the  rental  paid  for  general  and  branch 
offices. 

G142  MAINTENANCE  OF  GENERAL  OFFICE  BUILDINGS,  FIX- 
TURES AND  GROUNDS. 
Charge  to  this  account  the  cost  of  labor  and  material  incurred  in 
the  repair  of  general  and  branch  office  buildings,  fixtures  and  grounds, 
including  elevators  with  control  and  operating  apparatus,  vaults,  heat- 
ing and  ventilating  apparatus,  lighting  fixtures,  fire  protection  system; 
appurtenant  grounds,  streets,  sidewalks,  etc. 

G143     MAINTENANCE  OF  GENERAL  OFFICE  EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  repairs  to  general  office 
equipment.  Exclude  the  cost  of  repairs  to  office  equipment  used  ex- 
clusively by  the  Commercial  Department. 

(51) 


MISCELLANEOUS. 

G144     INSURANCE. 

Charge  to  this  account  all  premiums  paid  for  fire,  boiler,  casualty,, 
industrial,  fidelity,  automobile  and  other  insurance  not  chargeable  to 
other  accounts. 

G145     STORE   EXPENSES. 

Charge  to  this  account  the  proportion  of  salaries  and  expenses,  in- 
cluding stationery,  of  storekeepers  and  their  assistants  and  clerks  not 
chargeable  specifically  to  Capital  or  other  Expense  Accounts. 

Charge  also  to  this  account  the  cost  of  freight,  transfer,  storage, 
etc.,  when  not  practicable  to  include  as  a  part  of  the  unit  costs  of  ma- 
terials and  supplies. 

Charge  also  to  this  account  rentals  of  storeroom  buildings;  repair- 
ing and  renewing  storeroom  buildings,  fixtures  and  equipment,  and 
maintaining  grounds. 

G146     LAW   EXPENSE— GENERAL. 

Charge  to  this  account  all  law  expenses  except  those  incurred  in 
the  defense  and  settlement  of  damage  claims.  This  includes  salaries 
and  expenses  of  counsel  and  attorneys,  their  clerks  and  attendants; 
rentals  and  expenses  of  their  oflSces;  printing  briefs,  legal  forms,  testi- 
mony reports,  etc.,  fees  and  retainers  for  services  of  attorneys  not 
regular  employes;  court  costs  and  payment  of  special  notarial  and  wit- 
ness fees  not  provided  for  elsewhere;  expenses  in  connection  with 
taking  depositions;  legal  advertising  and  all  law  and  court  expenses 
not  elsewhere  provided  for. 

G147     INJURIES  AND  DAMAGES. 

Charge  to  this  account  all  expenses  incurred  on  account  of  persons 
killed  or  injured  and  property  damaged  in  connection  with  the  opera- 
tion of  the  utility. 

Principal  Items.  Salaries  and  expenses  of  Claim  Agent, 
investigators,  adjusters  and  others  engaged  in  the  investigation 
of  accidents  and  the  adjustment  of  claims;  salaries,  fees  and 
expenses  of  attorneys  and  their  clerks  and  attendants  engaged 
in  investigation,  adjustment  or  defense  of  claims  for  death  or 
injuries  of  persons,  or  damage  to  property,  including  court 
costs,  witness  fees  and  all  legal  expense,  including  advertising 
incident  to  claims ;  salaries,  fees  and  expenses  of  surgeons,  hos- 
pital services,  medical  and  surgical  supplies,  expenses  of  coron- 
ers and  undertakers;  and  all  amounts  paid  in  settlement  of 
claims  for  death  or  injuries  of  persons,  or  damage  to  property. 

G148      MISCELLANEOUS  GENERAL   EXPENSE. 

Charge  to  this  account  any  expense  general  to  the  business  and  not 
chargeable  specifically  to  other  general  expense  accounts. 

(52) 


G149      MAINTENANCE  OF  OTHER   BUILDINGS,   FIXTURES  AND 
GROUNDS. 

Charge  to  this  account  the  cost  of  labor  required  and  material  used 
in  the  repair  of  buildings,  fixtures  and  grounds  which  is  not  chargeable 
to  other  accounts. 

Maintenance  of  buildings,  fixtures  and  grounds  of  general  shops, 
and  utility  equipment,  and  buildings,  fixtures  and  grounds  rented  by 
the  utility  to  others,  will  be  charged  to  appropriate  accounts  of  the 
"Miscellaneous  Revenue  and  Expense  Division,"  as  provided. 

G150     MAINTENANCE  OF    MISCELLANEOUS   EQUIPMENT. 

Charge  to  this  account  the  cost  of  labor  required  and  material  used 
in  the  repair  of  miscellaneous  equipment  included  in  Account  "P49 
Miscellaneous  Equipment,"  except  where  such  maintenance  may  be 
directly  charged  to  other  appropriate  expense  accounts. 

Maintenance  of  equipment  of  general  shops  will  be  included  in 
Account  "RE202  General  Shops,"  and  maintenance  of  utility  equip- 
ment will  be  included  in  Account  "RE203  Utility  Equipment,"  as  pro- 
vided. 


(53) 


V.    DEPRECIATION  AND  AMORTIZ- 
ATION. 

DA151      DEPRECIATION    OF   TANGIBLE    FIXED    CAPITAL. 

This  account  will  include  the  accrued  losses  by  depreciation,  as 
follows : 

(1)  Losses  by  current  deterioration  in  value  of  tangible 
fixed  capital  resulting  from  wear  and  tear  not  covered  by  cur- 
rent maintenance  charges. 

(2)  Losses  by  obsolescence  or  inadequacy  resulting  from 
age,  physical  change,  or  supersession  by  reason  of  new  inven- 
tions and  methods  and  changes  in  demand  or  requirement. 

(3)  Losses  by  destruction  of  property  resulting  from  ex- 
traordinary casualties. 

Charge  to  this  account  and  credit  to  Account  "L23  Reserve  for 
Accrued  Depreciation — Tangible  Fixed  Assets"  each  month  such  month- 
ly proportional  amount  as  will  by  its  uniform  application,  during  the 
period  of  the  estimated  serviceable  life  of  the  tangible  fixed  assets 
depreciated,  produce  a  total  amount  equal  to  the  known  or  estimated 
cost  of  such  assets  less  salvage  or  scrap  value.  (The  cost  of  current 
repairs  and  renewals  shall  not  be  included  in  depreciation  charges.) 

When  any  tangible  fixed  asset  is  retired  from  service  the  cost 
thereof  charged  to  the  asset  account  shall  be  credited  to  that  account. 
The  "Reserve"  (Account  "L23")  shall  be  charged  with  that  part  of 
the  cost  of  the  asset  retired  which  has  been  credited  to  it; — and  "Ma- 
terials and  Supplies"  (Account  "A76")  or  appropriate  subaccount 
thereof  shall  be  charged  with  the  known  or  estimated  salvage  or  scrap 
value  of  the  asset  retired.  - 

The  differences  between  accounting  values  used  and  values  de- 
termined upon  retirement  of  tangible  fixed  assets  from  service  or 
values  fixed  by  sale  are  adjustable,  as  follows: 

That  proportion  applicable  to  periods  prior  to  the  current  annual 
period  will  be  adjusted  through  Accounts  "S23  Delayed  Gains  Accrued 
in  Prior  Periods"  and  "S24  Delayed  Losses  Accrued  in  Prior  Periods," 
and  that  proportion  applicable  to  the  current  annual  period  will  be  ad- 
justed through  this  account. 

Note. — As  required  above  the  cost  of  any  tangible  fixed  asset  retired 
from  service  shall  be  credited  to  the  asset  account ;  therefore,  the  cost 
of  any  tangible  fixed  asset  replacing  an  asset  retired  shall  be  charged  to 
the  asset  account.  Analysis  of  the  property  and  plant  accounts  when 
required  by  the  Bureau  of  Inspection  and  Supervision  of  Public  Offices, 
will  include  identification  of  property  units  in  service. 

DA152     AMORTIZATION    OF    INTANGIBLE    FIXED    CAPITAL. 

Charge  to  this  account  and  credit  to  Account  "L24  Reserve  for 
Accrued  Amortization — Intangible  Fixed  Assets"  each  month  the 
monthly  proportion  of  annual  charges  determined  or  estimated  to  be 
sufficient  to  extinguish  the  cost  value  of  intangible  capital  upon  or  be- 
fore the  expiration  of  useful  life  of  such  capital. 

(54) 


CLASSIFICATION  OF  MISCELLANEOUS  REVENUES 

AND  EXPENSES  FOR  MUNICIPAL  WATER 

UTILITIES. 


ALL  CLASSES. 


RE201  Engineering. 

RE202  General  Shops. 

RE203  Utility  Equipment. 

RE204  Produced  Steam  Sold. 

RE205  Generated  Electric  Current  Sold. 

RE206  Produced  Gas  Sold. 

RE207  Rental  of  Real  Estate  and  Buildings. 

RE208  Interest  on  Departmental  Current  Fund  Deposits. 

RE209  Other  Miscellaneous  Revenues  and  Expenses. 


(55) 


MISCELLANEOUS  REVENUES  AND 
EXPENSES. 


RE201      ENGINEERING. 

Charge  to  this  account  expenses  incurred  for  engineering  services 
and  production  of  engineering  maps  and  records.  This  includes  such 
items  as  salaries  of  engineers,  draftsmen,  clerks  and  other  employes 
required;  incidental  expenses  and  cost  of  supplies  consumed. 

Credit  to  this  account  items  chargeable  to  other  accounts,  other 
municipal  departments,  taxing  districts,  firms  and  individuals  for  en- 
gineering services  and  records  rendered. 

RE202     GENERAL    SHOPS. 

Charge  to  this  account  the  general  expenses  of  operating  General 
Shops  and  maintaining  General  Shop  equipment,  buildings  and  fixtures. 
Exclude  the  cost  of  labor  and  material  directly  chargeable  to  shop 
jobs,  for  which  provision  is  made  in  Account  "A86  General  Shop  Work 
in  Progress." 

When  a  general  shop  job  is  completed  the  cost  thereof  will  be 
credited  to  Account  "A86  General  Shop  Work  in  Progress."  The 
amount  of  the  charge  therefor  will  be  debited  to  the  appropriate  ac- 
count. The  amount  of  profit  derived,  if  any,  will  be  credited  to  this 
account,  or  the  amount  of  loss,  if  any,  will  be  debited  to  this  account. 

Utilities  so  desiring  may  subdivide  this  account  for  the  purpose 
of  keeping  separate  machine  shop,  blacksmith  shop,  carpenter  shop, 
etc. 

RE203      UTILITY    EQUIPMENT. 

Charge  to  this  account  the  cost  of  operating  utility  equipment  and 
maintaining  utility  equipment,  buildings  and  fixtures. 

Credit  to  this  account  all  revenues  derived  from  service  rendered 
to  other  accounts,  other  municipal  departments,  firms  and  individuals. 

Utilities  desiring  to  keep  separate  accounts  for  motor,  horse  and 
other  vehicles,  may  open  sub-accounts  for  this  purpose. 

RE204  PRODUCED  STEAM  SOLD. 

This  account  is  provided  for  the  revenues  and  expenses  applying 
to  the  sale  of  steam  produced,  in  connection  with  steam  power  pump- 
ing plants  of  the  utility,  to  other  municipal  departments,  public  in- 
stitutions, firms  and  individuals. 

Charge  to  this  account  the  cost  of  steam  sold  and  credit  Account 
"OM38  Adjustments  of  Steam  Power  Pumping  Expenses." 

Charge  also  to  this  account  such  other  expenses  as  may  be  applic- 
able. 

Credit  to  this  account  all  revenues  derived  from  the  sale  of  steam. 

(56) 


RE205     GENERATED    ELECTRIC    CURRENT    SOLD. 

This  account  is  provided  for  the  revenues  and  expenses  applying 
to  the  sale  of  generated  electric  current,  in  connection  with  electric 
power  pumping  plants  of  the  utility,  to  other  municipal  departments, 
public  institutions,  firms  and  individuals. 

Charge  to  this  account  the  cost  of  generated  electric  current  sold 
and  credit  Account  "OM70  Adjustments  of  Electric  Power  Pumping 
Expenses." 

Charge  also  to  this  account  such  other  expenses  as  may  be  appli- 
cable. 

Credit  to  this  account  all  revenues  derived  from  the  sale  of  gen- 
erated electric  current. 

RE206     PRODUCED  GAS  SOLD. 

This  account  is  provided  for  the  revenues  and  expenses  applying 
to  the  sale  of  gas  produced,  in  connection  with  gas  power  pumping 
plants  of  the  utility,  to  other  municipal  departments,  public  institutions, 
firms  and  individuals. 

Charge  to  this  account  the  cost  of  gas  sold  and  credit  Account 
"OM89  Adjustments  of  Gas  Power  Pumping  Expenses." 

Charge  also  to  this  account  such  other  expenses  as  may  be  applic- 
able. 

Credit  to  this  account  all  revenues  derived  from  the  sale  of  pro- 
duced gas. 

RE207     RENTAL  OF   REAL   ESTATE  AND   BUILDINGS. 

Credit  to  this  account  monthly  as  they  accrue  all  miscellaneous 
rent  revenues  as  a  return  upon  leased  property  other  than  water 
plant  and  equipment. 

Charge  to  this  account  all  expenses  for  the  up-keep  of  and  the 
insurance  on  the  property  so  rented. 

RE208     INTEREST     ON     DEPARTMENTAL    CURRENT     FUND     DE- 
POSITS. 

Credit  to  this  account  monthly  all  accruals  of  interest  receivable 
on  deposits  of  departmental  current  funds  with  banks,  trust  companies 
or  others. 

RE209— OTHER    MISCELLANEOUS    REVENUES    AND    EXPENSES. 
Credit  and  charge  to  this  account  all  miscellaneous  revenues  and 
expenses  not  provided  for  in  any  of  the  preceding  accounts  of  this  di- 
vision. 


(§7) 


CLASSIFICATION  OF  DEDUCTIONS  FROM  GROSS 
INCOME  FOR  MUNICIPAL  WATER  UTILITIES. 


ALL   CLASSES. 


Dl  Interest  on  General  Bonds  Outstanding. 

D2  Interest  on  Revenue  Bonds  Outstanding. 

D3  Miscellaneous  Interest. 

D4  Amortization  of  Discount  on  Funded  Debt. 

Do  Amortization  of  Premium  on  Funded  Debt — Credit. 

D6  Charges  in  Lieu  of  General  Taxes  and  Assessments  on  Rev- 
enues. 

D7  Other  Deductions  from  Gross  Income. 


(58) 


DEDUCTIONS  FROM  GROSS  INCOME, 


D1      INTEREST    ON    GENERAL    BONDS    OUTSTANDING. 

Charge  to  this  account  each  month  the  monthly  proportion  of  in- 
terest accrued  on  outstanding  general  bonds  included  in  the  liabilities 
of  the  accounting  utility. 

All  amounts  of  exchange  applying  to  payment  of  general  bond 
interest  shall  be  charged  to  Account  "G148  Miscellaneous  General  Ex- 
pense." 

Note. — Interest  applicable  to  special  construction  of  plant  shall  not 
be  charged  to  this  account.  See  Account  "P58  Special  Construction 
Interest,  Premium  and  Discount"  where  provision  is  made  for  such 
charges. 

D2     INTEREST  ON    REVENUE   BONDS  OUTSTANDING. 

Charge  to  this  account  each  month  the  monthly  proportion  of  in- 
terest accrued  on  outstanding  revenue  bonds. 

All  amounts  of  exchange  applying  to  payment  of  revenue  bond 
interest  shall  be  charged  to  Account  "G148  Miscellaneous  General  Ex- 
pense." 

Note.— Interest  applicable  to  special  construction  of  plant  shall  not 
be  charged  to  this  account.  See  Account  ''P58  Special  Construction  In- 
terest, Premium  and  Discount"  where  provision  is  made  for  such  charges. 

D3      MISCELLANEOUS    INTEREST. 

Charge  to  this  account  each  month  the  monthly  proportion  of 
interest  accrued  on  outstanding  warrants  and  other  current  liabili- 
ties. 

Charge  also  to  this  account  all  interest  on  consumers'  deposits 
when  paid.     This  may  be  carried  in  a  subaccount  if  desired. 

Note. — Interest  applicable  to  special  construction  of  plant  shall  not 
be  charged  to  this  account.  See  Account  *'P58  Special  Construction  In- 
terest, Premium  and  Discount"  where  provision  is  made  for  such  charges. 

D4     AMORTIZATION   OF   DISCOUNT  ON    FUNDED   DEBT. 

When  discount  may  be  legally  allowed  on  bonds  and  other  evi- 
dences of  funded  debt  sold,  charge  to  this  account  each  month  the 
whole  or  part  of  the  monthly  proportion  of  such  discount  extinguished 
which  is  applicable  to  the  operation  of  property  and  plant,  and  credit 
to  Account  "A82  Unamortized  Discount  on  Funded  Debt."  (See  defi- 
nition of  latter  account.) 

Note. — Amortization  of  discount  applicable  to  special  construction 
of  plant  shall  not  be  charged  to  this  account.  See  Account  ''P58 
Special  Construction  Interest,  Premium  and  Discount"  where  provision 
is  made  for  such  charges. 

(59) 


D5     AMORTIZATION    OF    PREMIUM    ON    FUNDED    DEBT— CREDIT. 

Credit  tx)  this  account  each  month  the  whole  or  the  part  of  the 
monthly  proportion  of  extinguished  premium  on  funded  debt  applicable 
to  operation  of  property  and  plant,  and  charge  to  Account  "L22  Un- 
amortized Premium  on  Funded  Debt."  (See  definition  of  latter  ac- 
count.) 

Note. — Amortization  of  premium  applicable  to  special  construction 

of    plant    shall    not   be    credited    to    this    account.      See    Account    "P58 

Special  Construction  Interest,'  Premium  and  Discount"  where  provision 

is  made  for  such  credits. 

D6     CHARGES    IN    LIEU    OF    GENERAL   TAXES    AND    ASSESS- 
MENTS  ON    REVENUES. 

The  properties  and  revenues  of  municipal  utilities  being  exempt 
from  general  taxes  and  franchise  assessments  assessable  to  like 
utilities  not  municipally  owned,  this  account  is  provided  for  use  where 
charges  are  established  in  conformity  with  statute  and  ordinance  in 
lieu  of  general  taxes  on  property  and  assessments  on  revenues  of 
municipal  utilities  in  favor  of  the  General  Fund  or  Current  Expense 
Fund  of  the  City. 

When  such  charges  are  made,  charge  to  this  account  each  month 
the  amounts  applicable  thereto  and  credit  to  Account  "LIS  Accrued 
Charges  in  Lieu  of  General  Taxes  and  Assessments  on  Revenues." 

D7     OTHER   DEDUCTIONS  FROM   GROSS   INCOME. 

Charge  to  this  account  deductions  from  gross  income  other  than 
those  provided  for  in  the  preceding  accounts  of  this  division. 


(  60  ) 


CLASSIFICATION  OF  ANNUAL  INCOME,  PROFIT  AND 
LOSS  FOR  MUNICIPAL  WATER  UTILITIES. 


ALL   CLASSES. 


I.  CURRENT  ANNUAL  INCOME. 

511  Operating   Revenues — Current  Annual    Period. 

512  Operating  Expenses — Current  Annual  Period. 

513  Miscellaneous     Revenues     and     Expenses — Current     Annual 

Period. 

514  Deductions  from  Gross  Income — Current  Annual  Period. 


11.     PROFIT  AND  LOSS. 

521  Gains  Accrued  (Other  than  Income) — Current  Annual  Period. 

522  Losses  Accrued   (Other  than  Income) — Current  Annual  Per- 

iod. 

523  Delayed  Gains  Accrued  in  Prior  Periods. 

524  Delayed  Losses  Accrued  in  Prior  Periods. 

525  Unearned  Decrease  of  Deficit  or  Increase  of  Surplus  by  Con- 

tributions and  Donations. 

III.     APPROPRIATIONS  OF  CURRENT  ANNUAL 
INCOME. 

531  Appropriations  of  Income  for  Bond  Sinking  and  Redemption 

Fund  Reserves. 

532  Appropriations  of  Income  for  Special  Fund  Reserves. 

533  Appropriations  of  Income  Not  Specifically  Invested. 

IV.     APPROPRIATIONS  OF  SURPLUS. 

541  Appropriations  of  Surplus  for  Bond  Sinking  and  Redemption 

Fund  Reserves. 

542  Appropriations  of  Surplus  for  Special  Fund  Reserves. 

543  Appropriations  of  Surplus  Not  Specifically  Invested. 

V.     DISPOSITION  OF  RESERVES. 

551  Reserves  Applied  for  Redemption  of  Funded  Debt. 

552  Reserves  Applied  for  Other  Purposes. 

553  Reserves  Abrogated. 

VI.     BALANCE. 

S60     Annual  Income,  Profit  and  Loss — Balance. 


(61  ) 


ANNUAL  INCOME,  PROFIT  AND  LOSS. 


I.  CURRENT  ANNUAL  INCOME. 

511  OPERATING    REVENUES— CURRENT    ANNUAL    PERIOD. 
Close  into  this  account  at  the  close  of  the  current  annual  period 

all  balances  of  accounts  numbered  Rl  to  R12,  inclusive.  The  balance 
of  this  account  will  then  be  closed  into  Account  "S60  Annual  Income, 
Profit  and  Loss — Balance." 

512  OPERATING    EXPENSES— CURRENT    ANNUAL    PERIOD. 
Close  into  this  account  at  the  close  of  the  current  annual  period 

all  balances  of  accounts  numbered  Ol  to  DAlo2,  inclusive.  The  Bal- 
ance of  this  account  will  then  be  closed  into  Account  "S60  Annual  In- 
come, Profit  and  Loss — Balance." 

513  MISCELLANEOUS  REVENUES  AND  EXPENSES  —  CURRENT 

ANNUAL   PERIOD. 
Close  into  this  account  at  the  close  of  the  current  annual  period 
all  balances  of  accounts  numbered  RE201  to  RE209,  inclusive.     The 
balance  of  this  account  will  then  be  closed  into  Account  "S60  Annual 
Income,  Profit  and  Loss — Balance." 

514  DEDUCTIONS    FROM    GROSS    INCOME— CURRENT    ANNUAL 

PERIOD. 

Close  into  this  account  at  the  close  of  the  current  annual  period 
all  balances  of  accounts  numbered  Dl  to  D7,  inclusive.  The  balance 
of  this  account  will  then  be  closed  into  Account  "S60  Annual  Income, 
Profit  and  Loss — Balance." 


(62) 


II.     PROFIT  AND  LOSS. 

521  GAINS   ACCRUED    (OTHER    THAN    INCOME)— CURRENT    AN- 

NUAL PERIOD. 

Credit  to  this  account  all  gains  accrued  during  the  current  annual 
period  representing  increase  of  resources  other  than  revenues  in- 
cluded in  the  income  accounts,  and  except  unearned  gains  included  in 
Account  "S25  Unearned  Decrease  of  Deficit  or  Increase  of  Surplus  by 
Contributions  and  Donations." 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

522  LOSSES  ACCRUED   (OTHER  THAN   INCOME)— CURRENT  AN- 

NUAL PERIOD. 

Charge  to  this  account  all  losses  accrued  during  the  current  an- 
nual period  not  properly  chargeable  to  the  income  accounts,  as  follows: 

(a)  Bad    Debts   Charged   Off   and   Collected — Current   Annual 

Period. 

Charge  to  this  subaccount  all  losses  by  bad  debts  accrued 
and  charged  off  during  the  current  annual  period,  when  such 
losses  have  not  been  charged  to  the  following  subaccount  (c). 

Credit  to  this  subaccount  the  amounts  collected  within  the 
same  annual  period  on  account  of  losses  charged  herein. 

(b)  Other  Losses  Accrued — Current  Annual  Period. 

Charge  to  this  subaccount  all  losses  not  otherwise  provided 
for  which  have  accrued  during  the  current  annual  period. 

Credit  to  this  subaccount  the  amounts  recovered  within 
the  same  annual  period  on  account  of  losses  charged  herein. 

(c)  Estimated  Losses  Accrued — Current  Annual  Period. 
Charge  to  this  subaccount  the  amounts  estimated  to  be 

sufficient  to  cover  probable  losses  accrued  during  the  current 
annual  period,  not  otherwise  provided  for,  and  credit  to  Ac- 
count "L26  Reserve  for  Losses  by  Bad  Debts,"  or  Account 
"L27  Other  Reserves  for  Losses  Not  Recorded  in  Asset  Ac- 
counts" as  may  be  appropriate. 

Credit  to  this  subaccount  the  amounts  recovered  within 
the  same  annual  period  on  account  of  losses  charged  herein 
and  correspondingly  charge  the  reserve  accounts  affected. 
At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account,  embracing  the  balances  of  the  subaccounts  (a),  (b)  and  (c), 
into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

Note. — Losses  accrued  in  prior  periods  and  recoveries  tliereon  aris- 
ing for  disposition  during  the  current  annual  period  will  be  included  in 
Accounts  "S23"  and  "S24"  as  provided. 


(63) 


S23      DELAYED   GAINS   ACCRUED    IN    PRIOR    PERIODS. 

Credit  to  this  account  all  gains  accrued  in  periods  prior  to  the  cur- 
rent annual  period  arising  for  disposition  and  adjustment  during  the 
current  annual  period. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 


824  DELAYED  LOSSES  ACCRUED  IN  PRIOR  PERIODS. 

Charge  to  this  account  all  losses  accrued  in  periods  prior  to  the 
current  annual  period  arising  for  disposition  and  adjustment  during 
the  current  annual  period. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

UNEARNED  GAIN. 

S25      UNEARNED  DECREASE  OF  DEFICIT  OR   INCREASE  OF  SUR- 
PLUS  BY   CONTRIBUTIONS   AND   DONATIONS. 

Credit  to  this  account  all  amounts  acceptable  by  law,  when  re- 
ceived or  receivable  by  contribution  or  donation,  effecting  a  decrease 
of  deficit  or  an  increase  of  surplus  without  liability  for  reimbursement 
on  the  part  of  the  utility. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

Note. — If  the  non-liability  for  reimbursement  by  the  utility  is  not 
clearly  established  when  such  tenders  are  made  their  final  disposition 
shall  be  considered  as  undetermined  and  they  shall  be  included  in 
Account  "L29  Other  Unadjusted  Credits." 


(  fi4  ) 


III.     APPROPRIATIONS  OF  CURRENT  ANNUAL 
INCOME. 

531  APPROPRIATIONS  OF  INCOME  FOR  BOND  SINKING  AND  RE- 

DEMPTION   FUND    RESERVES. 

Charge  to  this  account  and  credit  to  Account  "L32  Bond  Sinking 
and  Redemption  Fund  Reserves"  each  month  the  accrued  monthly 
proportion  of  all  appropriations  of  current  annual  income  for  bond 
sinking  and  redemption  fund  reserves.  This  includes  accruals  of  ap- 
propriations contractually  required  and  accruals  of  appropriations 
made  voluntarily. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

Note. — The  total  amount  of  appropriation  ctiarges  to  this  account 
together  with  those  included  in  Accounts  "S32"  and  "S33"  shall  not 
exceed  the  total  amount  of  the  net  income  of  the  current  annual  period. 
Appropriations  of  gain  and  surplus  made  in  excess  of  the  total  amount 
of  the  net  income  of  the  current  annual  period  shall  be  appropriately 
charged  to  Accounts  "S41,"  "S42"  and  "S43." 

532  APPROPRIATIONS  OF   INCOME   FOR   SPECIAL   FUND  RE- 

SERVES. 

Charge  to  this  account  and  credit  to  Account  "L33  Special  Fund 
Reserves"  each  month  the  accrued  monthly  proportion  of  all  appro- 
priations of  current  annual  income  for  special  fund  reserves. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

Note. — The  total  amount  of  appropriation  charges  to  this  account 
together  with  those  included  in  Accounts  "S31"  and  "S33"  shall  not 
exceed  the  total  amount  of  the  net  income  of  the  current  annual  period. 
Appropriations  of  gain  and  surplus  made  in  excess  of  the  total  amount 
of  the  net  income  of  the  current  annual  period  shall  be  appropriately 
charged  to  Accounts  "S41,"  "S42"  and  "S43." 

533  APPROPRIATIONS     OF     INCOME     NOT     SPECIFICALLY     IN- 

VESTED. 

Charge  to  this  account  and  credit  to  Account  "L34  Reserves  Not 
Specifically  Invested"  each'  month  the  accrued  monthly  proportion  of 
all  appropriations  of  current  annual  income  made  for  reserves  for  defi- 
nite purposes  but  for  which  no  specific  investment  or  segregation  of 
funds  has  been  made. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

NoTK. — The  total  amount  of  appropriation  charges  to  this  account 
together  with  those  included  in  Accounts  "S31"  and  "S32"  shall  not 
exceed  the  total  amount  of  the  net  income  of  the  current  annual  period. 
Appropriations  of  gain  and  surplus  made  in  excess  of  the  total  amount 
of  the  net  income  of  the  current  annual  period  shall  be  appropriately 
charged  to  Accounts  "S41,"  "S42"  and  "S43." 

—3  (  65  ) 


IV.     APPROPRIATIONS  OF  SURPLUS. 

541  APPROPRIATIONS    OF    SURPLUS    FOR    BOND    SINKING    AND 

REDEMPTION    FUND   RESERVES. 

Charge  to  this  account  and  credit  to  Account  "L32  Bond  Sinking 
and  Redemption  Fund  Reserves"  each  month  the  accrued  monthly  pro- 
portion of  all  appropriations  of  gain  and  surplus  not  included  in  the 
income  of  the  current  annual  period  and  made  for  bond  sinking  and 
redemption  fund  reserves.  This  includes  accruals  of  appropriations 
contractually  required  and  accruals  of  appropriations  made  voluntarily. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

Note. — Before   making   entries   to   this  account   see  definitions   and 
notations  provided  for  Accounts  "S.31,"  "S32"  and  "S3.3." 

542  APPROPRIATIONS    OF    SURPLUS    FOR    SPECIAL    FUND    RE- 

SERVES. 

Charge  to  this  account  and  credit  to  Account  "L33  Special  Fund 
Reserves"  each  month  the  accrued  monthly  proportion  of  all  appro- 
priations of  gain  and  surplus  not  included  in  the  income  of  the  current 
annual  period  and  made  for  special  fund  reserves. 

At  the  close  of  the  current  annual  period  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

Note. — Before   making  entries   to   this  account   see   definitions   and 
notations  provided  for  Accounts  "S31,"  "S32"  and  "S33." 

543  APPROPRIATIONS  OF   SURPLUS   NOT   SPECIFICALLY    IN- 

VESTED. 

Charge  to  this  account  and  credit  to  Account  "L34  Reserves  Not 
Specifically  Invested"  each  month  the  accrued  monthly  proportion  of 
all  appropriations  of  gain  and  surplus  not  included  in  the  income  of 
the  current  annual  period  and  made  for  reserves  for  definite  purposes 
but  for  which  no  specific  investment  or  segregation  of  funds  has  been 
made. 

At  the  close  of  the  current  annual  peripd  close  the  balance  of  this 
account  into  Account  "S60  Annual  Income,  Profit  and  Loss — Balance." 

Note. — Before  making  entries   to  this  account   see  definitions   and 
notations  provided  for  Accounts  "S31,"  "S32"  and  "S33." 


(66) 


V.     DISPOSITION  OF  RESERVES. 

551  RESERVES  APPLIED  FOR   REDEMPTION   OF  FUNDED  DEBT. 

Credit  to  this  account  all  amounts  of  reserves  applied  for  re- 
demption of  funded  debt  which  have  been  correspondingly  charged  to 
Account  "L32  Bond  Sinking  and  Redemption  Fund  Reserves." 

At  the  close  of  the  current  annual  period  close  the  balance  of 
this  account  into  Account  "S60  Annual  Income,  Profit  and  Loss — 
Balance." 

552  RESERVES  APPLIED  FOR  OTHER  PURPOSES. 

Credit  to  this  account  all  amounts  of  reserves  applied  for  pur- 
poses of  special  fund  reserves  which  have  been  correspondingly 
charged  to  Accounts  "L33  Special  Fund  Reserves"  and  "L34  Re- 
serves Not   Specifically  Invested." 

At  the  close  of  the  current  annual  period  close  the  balance  of 
this  account  into  Account  "S60  Annual  Income,  Profit  and  Loss — 
Balance." 

553  RESERVES  ABROGATED. 

Credit  to  this  account  the  amounts  of  reserves  abrogated  which 
have  been  correspondingly  charged  to  Accounts  "L32  Bond  Sinking 
and  Redemption  Fund  Reserves,"  "L33  Special  Fund  Reserves"  and 
"L34  Reserves  not  Specifically  Invested." 

At  the  close  of  the  current  annual  period  close  the  balance  of 
this  account  into  Account  "S60  Annual  Income,  Profit  and  Loss — 
Balance." 


(  67  ) 


VI.     BALANCE. 

S60     ANNUAL  INCOME,  PROFIT  AND  LOSS— BALANCE. 

At  the  close  of  the  current  annual  period  this  account  shall  in- 
clude the  balances  of  the  following  accounts  in  the  order  designated. 

511  Operating  Revenues — Current  Annual  Period. 

512  Operating  Expenses — Current  Annual   Period. 

513  Miscellaneous  Revenues  and  Expenses — Current  Annual  Period. 

514  Deductions  from  Gross  Income — Current  Annual   Period. 

521  Gains  Accrued  (Other  than  Income) — Current  Annual  Period. 

522  Losses  Accrued  (Other  than  Income) — Current  Annual  Period. 

523  Delayed  Gains  Accrued  in  Prior  Periods. 

524  Delayed  Losses  Accrued  in  Prior  Periods. 

525  Unearned  Decrease  of  Deficit  or  Increase  of  Surplus  by  Con- 

tributions and  Donations. 

531  Appropriations  of  Income  for  Bond  Sinking  and  Redemption 

Fund  Reserves. 

532  Appropriations  of  Income  for  Special  Fund  Reserves. 

533  Appropriations  of  Income  Not  Specifically  Invested. 

541  Appropriations  of  Surplus  for  Bond  Sinking  and  Redemption 

Fund  Reserves. 

542  Appropriations  of  Surplus  for  Special  Fund  Reserves. 

543  Appropriations  of  Surplus  Not  Specifically  Invested. 

551  Reserves  Applied  for  Redemption  of  Funded  Debt. 

552  Reserves  Applied  for  Other  Purposes. 

553  Reserves  Abrogated. 

The  entries  as  indicated  will  produce  consecutive  balances  in 
this  account,  as  follows: 

Account                              Debit   Balance  Credit    Balance 

"Sll"    and    "S12".  ."Operating    Loss."  "Operating   Income." 

"S13"    "Revenue    Loss."  "Gross  Income." 

"S14"    "Income  Deficit."  "Net  Income." 

"S21"  and  "S22".  .  ."Income,  Profit  and  Loss  "Income,  Profit  and  Loss  Ac- 
Deficit — Current  Annual  crued— Current  Annual  Pe- 
Period."  riod." 

"S23"  and  "S24" "Income.    Profit    and    Loss 

Earned." 

"S25"    "Income,     Profit     and     Loss  "Income.    Profit    and    Loss 

Deficit."  Total." 
"S31-32-33," 
"S41-42-43," 

"S51-52-53" "Annual   Income,   Profit  and  "Annual    Income,    Profit    and 

Loss — Balance."  Loss— Balance." 

At  the  close  of  each  current  annual  period  the  final  balance  of 
this  account  shall  be  closed,  and  as  indicated  by  the  total  net  credit 
amount  or  the  total  net  debit  amount  of  the  final  balance  of  this  ac- 
count, together  with  the  balances  appearing  in  the  Surplus  Accounts 
"L32,"  "L33,"  "L34"  and  "L35,"  or  the  final  balance  of  this  account,  to- 
gether with  the  balance  appearing  in  Account  "A89  Deficit,"  as  the  case 
may  be,  the  final  balance  of  this  account  shall  be  transferred  to  Account 
"L35  Surplus  Not  Specifically  Reserved,"  or  to  Account  "A89  Deficit," 
or  to  each  of  them  according  to  the  requirements  for  the  appropriate 
disposition  of  the  final  balance  in  relation  to  "Surplus"  and  "Deficit." 

NoTK. — Current  entries  shall  not  be  made  to  this  account. 

(  68  ) 


CLASSIFICATION  OF  BALANCE  SHEET  ACCOUNTS 
FOR  MUNICIPAL  WATER  UTILITIES. 


ALL  CLASSES. 


FIXED  ASSETS. 

A.      INTANGIBLE    CAPITAL. 

PI       Organization. 

P2       Water  Rights. 

P3       Other  Intangible  Capital. 

B.     TANGIBLE   CAPITAL. 

I.     LANDS  USED  IN  OPP^RATION  OF  PROPERTY. 

P4  Source  of  Water  Supply  and  Collecting  System  Land. 

P5  Purification  System  Land. 

P6  Pumping  Station  Land. 

P7  Supply  Transmission  and  Storage  System  Land. 

P8  Distribution  System  Land. 

P9  Stores  Department  Land. 

PIO  Utility  Equipment  Land. 

Pll  General  Office  Land. 

P12  Other  Lands  Devoted  to  Operation. 

II.     BUILDINGS,  FIXTURES  AND  GROUNDS 
USED  IN  OPERATION  OF  PROPERTY. 

P13  Source  of  Water  Supply  and  Collecting  System  Buildings, 
Fixtures  and  Grounds. 

P14     Purification  System  Buildings,  Fixtures  and  Grounds. 

P15     Steam  Power  Pumping  Plant  Buildings,  Fixtures  and  Grounds. 

P16  Hydraulic  Power  Pumping  Plant  Buildings,  Fixtures  and 
Grounds. 

P17  Electric  Generation,  Transmission  and  Transformation  Plant 
Buildings,  Fixtures  and  Grounds. 

P18  Electric  Power  Pumping  Plant  Buildings,  Fixtures  and 
Grounds. 

P19     Gas  Power  Pumping  Plant  Buildings,  Fixtures  and  Grounds. 

P20  Supply  Transmission  and  Storage  System  Buildings,  Fixtures 
and  Grounds. 

P21  Distribution  Reservoir,  Tank  and  Standpipe  Buildings,  Fix- 
tures and  Grounds. 

P22     Other  Distribution  System  Buildings,  Fixtures  and  Grounds. 

P23     Stores  Department  Buildings,  Fixtures  and  Grounds. 

P24     Utility  Equipment  Buildings,  Fixtures  and  Grounds. 

P25     General  Office  Buildings,  Fixtures  and  Grounds. 

P26     Other  Buildings,  Fixtures  and  Grounds  Devoted  to  Operation. 

(69  ) 


III.     EQUIPMENT. 

P27  Source  of  Water  Supply  and  Collecting  System  Equipment. 

P28  Purification  Systeni  Equipment. 

P29  Boiler  Plant  Equipment. 

P30  Steam  Power  Pumping  Plant  Equipment. 

P31  Hydraulic  Power  Pumping  Plant  Equipment. 

P32  Electric  Generation,  Transmission  and  Transformation  Equip- 
ment. 

P33  Electric  Power  Pumping  Plant  Equipment. 

P34  Gas  Producer  Plant  Equipment. 

P35  Gas  Power  Pumping  Plant  Equipment. 

P36  Supply  Transmission  Aqueducts  and  Mains. 

P37  Supply  Transmission  Reservoirs,  Tanks  and  Standpipes. 

P38  Supply  Transmission  Telephone  Lines  and  Equipment. 

P39  Distribution  Reservoirs,  Tanks  and  Standpipes. 

P40  Distribution  Mains. 

P41  Hydrants. 

P42  Services. 

P43  Meters. 

P44  Fire  Cisterns,  Basins,  Fountains  and  Troughs. 

P45  Distribution  Telephone  Lines  and  Equipment. 

P46  Stores  Department  Equipment. 

P47  General  Shop  Equipment. 

P48  Utility  Equipment. 

P49  Miscellaneous  Equipment. 

P50  Office  Equipment. 

P51  Boarding  House  and  Employes'  Dwelling  House  Furnishings. 

C.      UNDISTRIBUTED    CAPITAL. 

I.     SPECIAL  CONSTRUCTION  EXPENDITURES. 

P52  Operations  Preliminary  to  Special  Construction. 

P53  Special  Construction  Engineering  and  Superintendence. 

P54  Use  of  Special  Construction  Work  Equipment. 

P55  Special  Construction  Law  Expense. 

P56  Special  Construction  Injuries  and  Damages. 

P57  Special  Construction  Insurance. 

P58  Special  Construction  Interest,  Premium  and  Discount. 

P59  Special  Construction  Miscellaneous  Expenditures. 

P60  Special  Construction  of  Plant. 

P61  Special  Construction  Work  Equipment. 

P62  Special  Construction  Materials  and  Supplies. 

II.     UNDISTRIBUTED  FIXED   CAPITAL. 

P63     Undistributed  Fixed  Capital  as  of  December  31,  1915. 
P64     Undistributed  Cost  of  Property  and  Plant  Purchased  Subse- 
quent to  December  31,  1915. 

(70) 


investmp:nts. 

A65     Investments. 

SINKING,  REDEMPTION  AND  SPECIAL  FUND 
ASSETS. 

A66  Bond  Sinking  and  Redemption  Funds — Cash. 

A67  Special  Funds — Cash. 

A68  Bond  Sinking  and  Redemption  Funds — Investments. 

A69  Special  Funds — Investments  and  Loans. 

CURRENT  ASSETS. 

A70  Current  Fund  Cash. 

A71  Construction  Fund  Cash. 

A72  Special  Deposits. 

A73  Bond  Interest  and  Redemption  Deposits. 

A74  Fund  Transfer  Loans  Receivable. 

A75  Accounts  Receivable. 

A76  Materials  and  Supplies. 

A77  Interest  Receivable. 

A78  Rents  Receivable. 

A79  Other  Current  Assets. 

DEFERRED  ASSETS. 

A80     Working  Fund  Advances. 
A81     Other  Deferred  Assets. 

UNADJUSTED  DEBITS. 

A82  Unamortized  Discount  on  Funded  Debt. 

A83  Prepaid  Insurance. 

A84  Prepaid  Rents. 

A85  Other  Prepaid  Accounts. 

A86  General  Shop  Work  in  Progress. 

A87  Miscellaneous  Work  in  Progress. 

A88  Other  Unadjusted  Debits. 

DEFICIT. 

A89     Deficit. 

CAPITAL  LIABILITIES. 

Ll      General  Bonds  Outstanding. 
L2       Revenue  Bonds  Outstanding. 
L3      Other  Capital  Liabilities. 

(  71  ) 


CURRENT  LIABILITIES. 

L4  Current  Fund  Warrants  Outstanding. 

L5  Construction  Fund  Warrants  Outstanding. 

L6  Other  Funds  Warrants  Outstanding. 

L7  Fund  Transfer  Loans  Payable. 

L8  Accounts  Payable. 

L9  Amounts  Payable  Not  Retained  on  Contractors'  Estimates. 

LIO  Matured  Interest  on  Funded  Debt. 

Lll  Matured  Miscellaneous  Interest. 

L12  Unmatured  Interest  Accrued  on  Funded  Debt. 

L13  Unmatured  Miscellaneous  Interest  Accrued. 

L14  Consumers'  Deposits. 

L15  Other  Current  Liabilities. 


SPECIAL  MUNICIPAL  LIABILITIES. 

L16     General  Tax  Revenues  Applied  to  Bond  Interest. 

L17  General  Tax  Revenues  Applied  to  Bond  Sinking  and  Redemp- 
tion Funds. 

L18  Accrued  Charges  in  Lieu  of  General  Taxes  and  Assessments 
on  Revenues. 


DEFERRED  LIABILITIES. 

L19     Amounts  Retained  on  Contractors'  Estimates. 

L20     Special  Deposits. 

L21     Other  Deferred  Liabilities. 


UNADJUSTED  CREDITS. 

L22  Unamortized  Premium  on  Funded  Debt. 

L23  Reserve  for  Accrued  Depreciation — Tangible  Fixed  Assets. 

L24  Reserve  for  Accrued  Amortization — Intangible  Fixed  Assets. 

L25  Reserve  for  Accrued  Depreciation — Property  Held  as  a  Non- 
operating  Investment. 

L26  Reserve  for  Losses  by  Bad  Debts. 

L27  Other  Reserves  for  Losses  Not  Recorded  in  Asset  Accounts. 

L28  Plant  Construction  by  Local  Improvement  Districts. 

L29  Other  Unadjusted  Credits. 


SURPLUS. 

L32  Bond  Sinking  and  Redemption  Fund  Reserves. 

L33  Special  Fund  Reserves. 

L34  Reserves  Not  Specifically  Inves.^ed. 

L35  Surplus  Not  Specifically  Reserved. 

(  72  ) 


BALANCE  SHEET  ACCOUNTS. 


FIXED  ASSETS. 

A.      INTANGIBLE   CAPITAL. 

P1      ORGANIZATION. 

Charge  to  this  account  all  fees  paid  and  expenditures  incident  to 
organizing  the  water  utility. 

Discount  on  funded  debt  shall  not  be  charged  to  this  account.  See 
definition  of  Account  "A82  Unamortized  Discount  on  Funded  Debt." 

P2     WATER   RIGHTS. 

Charge  to  this  account  the  cost  of  all  water  rights  having  a  life 
of  more  than  one  year  from  the  date  when  they  become  effective  for 
service  in  the  operations  of  the  utility. 

Such  rights  include  the  right  to  take  water,  and  also  the  rights  of 
flowage  and  submersion.  Mere  licenses  revocable  at  the  will  of  the 
grantor  or  upon  notice  of  one  year  or  less  shall  not  be  charged  to  this 
account,  but  to  Account  "04  Supplies  and  Expenses." 

P3     OTHER  INTANGIBLE  CAPITAL. 

Charge  to  this  account  the  cost  of  all  other  intangible  property  not 
included  in  the  preceding  accounts,  including  easements,  rights  of  way 
and  licenses  having  a  life  of  more  than  one  year. 

B.     TANGIBLE  CAPITAL. 

I.     LANDS  USED  IN  OPERATION  OF  PROPERTY. 

Accounts  shall  be  opened  as  indicated  below,  to  which  shall  be 
charged  the  cost  of  all  land  used  and  useful  in  the  operation  of  the 
water  utility,  whose  term  of  enjoyment  is  over  one  year  from  the 
grant  thereof.  The  cost  of  land  shall  include  the  purchase  price,  the 
cost  of  registration  of  title,  cost  of  examination  of  title,  surveyors'  and 
notaries'  fees,  purchasing  agents'  commissions,  the  fees  and  taxes  ac- 
crued to  date  of  transfer  of  title,  and  all  liens  upon  title  acquired; 
also  the  cost  of  obtaining  consents  and  payments  for  abutting  property 
damages,  and  all  legal  and  other  expenses  in  connection  with  con- 
demnation proceedings.  The  cost  of  any  buildings,  fixtures  and  im- 
provements made  to  the  land  purchased,  must  not  be  charged  to  these 
accounts.  If  at  the  time  of  acquisition  of  any  interest  in  land  it  ex- 
tends to  buildings,  or  other  improvements  thereon,  which  improve- 
ments are  devoted  by  the  water  utility  to  its  water  service,  and  the 
contract  of  acquisition  does  not  determine  the  price  of  such  buildings 
or  improvements,  the  estimated  cost  of  such  buildings  or  improvements 
shall  be  charged  to  the  appropriate  Buildings,  Fixtures  and  Grounds 
Account,  and  excluded  from  the  Land  Account.  If  such  improvements 
are  not  devoted  to  water  operations,  but  are  held  as  investment,  the 
estimated  cost  of  such  improvements  shall  be  charged  to  an  appro- 
priate Investment  Account. 

(73) 


P4     SOURCE    OF    WATER    SUPPLY    AND    COLLECTING    SYSTEM 
LAND. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined,  used 
and  useful  in  connection  with  the  source  of  water  supply  and  collect- 
ing system. 

P5     PURIFICATION   SYSTEM    LAND. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined,  oc- 
cupied by  purification  system,  together  with  all  land  used  and  useful 
in  connection  with  the  purification  system. 

P6     PUMPING  STATION    LAND. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined,  occu- 
pied by  pumping  station  buildings,  together  with  all  land  used  and 
useful  in  connection  with  the  pumping  station. 

P7     SUPPLY   TRANSMISSION   AND   STORAGE   SYSTEM    LAND. 

Charge  to  this  account  the  cost  of  all  lands  as  above  defined  used 
and  useful  in  connection  with  the  supply  transmission  and  storage 
system. 

P8     DISTRIBUTION    SYSTEM    LAND. 

Charge  to  this  account  the  cost  of  all  lands  as  above  defined,  used 
and  useful  in  connection  with  the  distribution  system. 

P9     STORES   DEPARTMENT   LAND. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined,  oc- 
cupied by  stores  buildings  and  structures  or  used  as  stores  yards. 

P10     UTILITY    EQUIPMENT   LAND. 

Charge  to  this  account  the  cost  of  all  lands  as  above  defined  oc- 
cupied exclusively  by  barn,  stable,  automobile,  vehicle  and  other 
utility  equipment  storage  structures  and  land  appurtenant  thereto. 

P11      GENERAL  OFFICE  LAND. 

Charge  to  this  account  the  cost  of  land  as  above  defined  occupied 
by  general  and  branch  office  buildings. 

P12  OTHER  LANDS  DEVOTED  TO  OPERATION. 

Charge  to  this  account  the  cost  of  all  land  as  above  defined  not 
included  in  the  preceding  accounts. 


(74) 


II.     BUILDINGS,  FIXTURES  AND  GROUNDS  USED 
IN  OPERATION  OF  PROPERTY. 

Accounts  shall  be  opened  as  indicated  below  to  which  shall  be 
charged  the  cost  of  all  buildings,  structures  and  improvements  on  the 
lands  used  and  useful  in  the  furnishing  of  water  service.  This  will 
include  all  fixtures  attached  to  such  buildings  and  a  permanent  part 
thereof,  together  with  fences,  walks,  drives,  grading  and  improvement 
of  grounds.  (The  word  "grounds"  signifies  improvements  to  land,  such 
as  fences,  walks,  parking,  etc.) 

Machinery  foundations  and  settings,  if  designed  as  a  part  of  the 
permanent  construction  of  buildings  shall  be  charged  to  the  appro- 
priate Buildings,  Fixtures  and  Grounds  Account.  If,  however,  such 
foundations  and  settings  are  prepared  separately  for  certain  units  of 
equipment,  their  cost  will  be  charged  to  the  appropriate  equipment 
account. 

P13     SOURCE    OF    WATER    SUPPLY    AND    COLLECTING    SYSTEM 
BUILDINGS,    FIXTURES   AND   GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  in  connection  with  the  source  of  water  supply  and  col- 
lecting system,  such  as  gate  and  valve  houses,  recording  stations,  etc., 
appurtenant  walks,  fences,  drives  and  all  fixtures  permanently  attached 
thereto  and  a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes  en- 
gaged as  watchmen,  patrolmen,  gate  tenders,  etc. 

P14     PURIFICATION    SYSTEM    BUILDINGS,    FIXTURES    AND 
GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  in  the  purification  of  water,  together  with  permanent 
foundations  for  machinery  and  apparatus,  appurtenant  walks,  fences, 
drives  and  all  fixtures  permanently  attached  thereto  and  a  part  thereof. 

P15     STEAM    POWER    PUMPING    PLANT    BUILDINGS,    FIXTURES 
AND  GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  in  connection  with  the  pumping  of  water  by  steam  power, 
together  with  permanent  foundations  for  machinery  and  apparatus,  ap- 
purtenant walks,  fences,  drives  and  all  fixtures  permanently  attached 
thereto  and  a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes  en- 
gaged in  steam  power  pumping. 


(  75) 


P16      HYDRAULIC     POWER     PUMPING     PLANT     BUILDINGS,     FIX- 
TURES  AND   GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  in  connection  with  the  pumping  of  water  by  hydraulic 
power,  together  with  permanent  foundations  for  machinery  and  ap- 
paratus, appurtenant  walks,  fences,  drives  and  all  fixtures  permanently 
attached  thereto  and  a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes 
engaged  in  hydraulic  power  pumping, 

P17     ELECTRIC   GENERATION,   TRANSMISSION    AND   TRANSFOR- 
MATION PLANT  BUILDINGS,  FIXTURES  AND  GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  operated  by  the  accounting  utility  in  connection  with  the  gen- 
eration, transmission  and  transformation  of  electric  energy  for  the 
purpose  of  pumping  water  by  electric  power,  together  with  permanent 
foundations  for  machinery  and  apparatus,  appurtenant  walks,  fences, 
drives  and  all  fixtures  permanently  attached  thereto  and  a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes 
engaged  in  the  generation  of  electric  energy  for  electric  power  pump- 
ing. 

P18     ELECTRIC  POWER  PUMPING  PLANT  BUILDINGS,  FIXTURES 
AND   GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds,  except  those  provided  for  in  the  preceding  account,  used  in 
connection  with  the  pumping  of  water  by  electric  power,  together  with 
permanent  foundations  ,for  machinery  and  apparatus,  appurtenant 
walks,  fences,  drives  and  all  fixtures  permanently  attached  thereto  and 
a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  emi)loyes 
engaged  in  electric  power  pumping. 

P19     GAS  POWER   PUMPING   PLANT   BUILDINGS,   FIXTURES  AND 
GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  in  connection  with  the  pumping  of  water  by  gas  power, 
including  gas  producer  plant  and  gas  power  pumping  plant  buildings 
and  structures,  together  with  permanent  foundations  for  machinery 
and  apparatus,  appurtenant  walks,  fences,  drives  and  all  fixtures  per- 
manently attached  thereto  and  a  part  thereof. 

Charge  also  to  this  account  the  cost  of  dwellings  for  employes 
engaged  in  gas  production  and  gas  power  pumping. 

Note. — Utilities  desiring  to  keep  separate  the  cost  of  gas  producer 
plant  and  gas  power  pumping  plant  buildings,  fixtures  and  grounds,  may 
open  subaccounts  for  this  purpose. 


(76) 


P20     SUPPLY    TRANSMISSION    AND    STORAGE    SYSTEM     BUILD- 
INGS,   FIXTURES   AND    GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  in  connection  with  the  supply  transmission  and  storage 
system. 

P21      DISTRIBUTION   RESERVOIR,  TANK  AND  STANDPIPE  BUILD- 
INGS,   FIXTURES   AND   GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  used  in  connection  with  distribution  reservoirs,  tanks,  stand- 
pipes  and  water  towers,  including  the  appurtenant  fences,  drives,  etc. 

P22     OTHER      DISTRIBUTION     SYSTEM      BUILDINGS,     FIXTURES 
AND  GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds,  other  than  those  provided  for  in  the  preceding  account,  de- 
voted to  the  distribution  of  water  from  the  supply  transmission  and 
storage  system  to  the  consumers'  meters  or  connections,  together  with 
all  appurtenant  walks,  fences,  drives,  etc. 

P23     STORES    DEPARTMENT    BUILDINGS,    FIXTURES   AND 
GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings  and  structures  of 
the  water  utility  used  for  stores  purposes,  such  as  coal  and  other  fuel 
storage  sheds,  pipe  and  fittings  buildings,  together  with  all  appurtenant 
walks,  fences,  drives,  tramways,  etc. 

P24     UTILITY    EQUIPMENT    BUILDINGS,    FIXTURES    AND 
GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  exclusively  to  stable,  barn,  garage  or  other  utility 
equipment  purposes,  appurtenant  walks,  fences,  drives  and  all  fixtures 
permanently  attached  to  such  structures  and  made  a  part  thereof. 

P25     GENERAL    OFFICE    BUILDINGS,    FIXTURES    AND    GROUNDS. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  general  and  branch  office  purposes,  appurtenant 
walks,  fences,  drives  and  all  fixtures  permanently  attached  to  such 
structures  and  made  a  part  thereof. 

P26     OTHER    BUILDINGS,    FIXTURES    AND    GROUNDS    DEVOTED 
TO    OPERATION. 

Charge  to  this  account  the  cost  of  all  buildings,  fixtures  and 
grounds  devoted  to  operation  not  included  in  any  of  the  preceding 
departmental  Buildings,  Fixtures  and  Grounds  Accounts. 

(77) 


III.    p:quipment. 

P27  SOURCE  OF  WATER  SUPPLY  AND  COLLECTING  SYSTEM 
EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  source  of  water  supply  and 
collecting  system  equipment.  This  includes  impounding  reservoirs, 
artificial  lakes  and  ponds,  works  for  utilizing  the  flow  from  springs, 
impounding  embankments,  channels,  collecting  flumes,  waste  weirs, 
gates,  valves,  gate  structures,  etc. 


P28     PURIFICATION    SYSTEM    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  apparatus  and  equipment 
used  for  purification  of  water,  including  settling  basins,  filter  beds, 
mechanical  filters  and  all  auxiliary  apparatus  for  purifying  water, 
whether  by  plain  sedimentation,  sedimentation  with  coagulation,  or 
chemical  treatment  for  softening  and  removal  of  organic  or  mineral 
impurities. 


P29     BOILER   PLANT   EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  equipment  devoted  to  the 
generation  of  steam.  This  includes  boilers,  boiler  fittings,  metal  stacks 
and  breechings,  mechanical  stokers,  fuel  oil  supply  system,  feed  pumps, 
water  feed  piping,  injectors,  economizers,  feed  water  heaters,  super- 
heaters, valves,  steam  piping  from  the  boilers  to  the  throttle  valves, 
boiler  water  purification  equipment,  cranes,  coal  and  ash  conveyors, 
crushers,  steam  traps  and  similar  auxiliary  equipment  in  the  boiler 
plant. 

P30     STEAM   POWER   PUMPING   PLANT   EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  steam  power  pumping  plant 
equipment,  including  the  cost  of  steam  pumping  engines,  pumps  and 
prime  movers,  whether  reciprocating  engines  or  turbines;  condensers, 
vacuum  pumps  and  oiling  system;  power  transmission  equipment,  such 
as  shafting,  belting,  rope  and  cable  drives,  gearing,  clutches,  pulleys, 
idler  wheels,  auxiliary  motors,  hoists  and  cranes,  together  with  neces- 
sary valves,  governors,  etc. 

Note. — Utilities   desiring  to   do   so   may   subdivide   this   account   as 
follows  : 

(a)  Steam  Engines  and  Turbines. 

(b)  Pumps  and  Pump  Equipment. 

(c)  Miscellaneous  Steam  Power  Pumping  Station   Equipment. 


(78) 


P31      HYDRAULIC   POWER    PUMPING    PLANT    EQUIPMENT. 

Charge  to  this  account  the  cost  of  the  hydraulic  power  works  and 
all  equipment  of  the  hydraulic  power  pumping  station,  including  the 
cost  of  all  dams,  canals  and  flumes  devoted  to  the  production  of  hy- 
draulic power  and  the  delivery  of  water  to  the  headgates  of  the  water 
wheels  and  turbines.  Charge  also  with  the  cost  of  waste-ways  and 
tail  races  from  the  outlet  of  the  draft  tube  to  the  point  of  final  dis- 
charge, including  the  cost  of  all  gates,  valves  and  all  accessories, 
sluices,  forebays,  etc.,  used  in  the  development  of  hydraulic  power  and 
all  accessories,  canals  and  aqueducts;  also  all  water  wheels  and  tur- 
bines used  in  the  pumping  of  water  by  hydraulic  power,  governors  and 
all  apparatus  appurtenant  thereto  from  the  headgates  and  governors 
to  the  waste-ways.  Charge  also  with  the  cost  of  all  pumps  at  the  sta- 
tion operated  by  hydraulic  power,  together  with  the  power  transmis- 
sion equipment,  such  as  shafting,  belting,  rope  and  cable  drives,  gear- 
ing, clutches,  pulleys,  idler  wheels  and  auxiliary  pumping  station  equip- 
ment, such  as  motors,  hoists,  cranes,  valves,  etc. 

Note. — Utilities   desiring  to   do   so   may   subdivide   tliis   account   as 
follows : 

(a)  Hydraulic  Power  Works. 

(b)  Water  Wheels  and  Turbines. 

(c)  Pumps  and  Pump  Equipment. 

(d)  Miscellaneous   Hydraulic   Power   Pumping   Station   Equipment. 

P32     ELECTRIC   GENERATION,   TRANSMISSION    AND   TRANSFOR- 
MATION   EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  electric  generation,  trans- 
mission and  transformation  equipment  operated  by  the  accounting 
utility  for  the  purpose  of  pumping  water  by  electric  power. 

The  costs  included  in  this  account  shall  be  subdivided  according 
to  the  accounts  prescribed  by  the  Classification  for  Municipal  Electric 
Light  and  Power  Utilities.  ("Fixed  Assets" — Division  III,  "Equip- 
ment") 

P33      ELECTRIC    POWER    PUMPING    PLANT    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  electric 
power  pumping  station,  including  the  cost  of  power  pumps  and  pump- 
ing equipment,  electric  prime  movers  used  for  operating  such  power 
pumps,  together  with  switchboards  and  auxiliary  electrical  equipment 
and  power  transmission  equipment,  such  as  shafting,  belting,  rope  and 
cable  drives,  gearing,  clutches,  pulleys,  idler  wheels,  auxiliary  motors, 
hoists,  cranes,  etc. 

Note. — Utilities  desiring  to   do   so  may   subdivide   this  account   as 
follows : 

(a)  Electric  Prime  Movers. 

(b)  Pumps  and  Pump  Equipment. 

(c)  Miscellaneous  Electric  Power  Pumping  Station  Equipment. 


(79) 


P34     GAS    PRODUCER    PLANT    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  gas  producer  plant  equip- 
ment operated  by  the  accounting  utility  for  the  purpose  of  pumping 
water  by  gas  power,  embracing  gas  producers,  economizers,  regener- 
ators, vaporizers,  steam  injectors,  scrubbers,  exhauster  outfits,  seals, 
appurtenant  boilers  and  pumps,  flues  and  piping,  blower  engines,  gas 
piping  from  producers  to  gas  prime  movers  and  to  holders,  producer 
gas  holders,  exhaust  piping,  etc. 

P35     GAS    POWER    PUMPING    PLANT    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  gas  power 
pumping  station,  including  the  cost  of  all  gas  engines  used  as  prime 
movers  for  pumping  equipment,  the  cost  of  all  pumping  equipment 
operated  by  gas  power,  together  with  the  power  transmission  equip- 
ment, such  as  shafting,  belting,  rope  and  cable  drives,  gearing,  clutches, 
pulleys,  idler  wheels  and  auxiliary  pumping  station  equipment,  such  as 
auxiliary  motors,  hoists,  cranes,  etc. 

Note. — Utilities   desiring   to   do   so   may   subdivide   tliis   account   as 
follows  : 

(a)  Gas  Engines. 

(b)  Pumps  and  Pump  Equipment. 

(c)  Miscellaneous  Gas  Power  Pumping  Station  Equipment. 

P36     SUPPLY   TRANSMISSION    AQUEDUCTS   AND    MAINS. 

Charge  to  this  account  the  cost  of  all  supply  transmission  aque- 
ducts and  mains  between  the  source  of  supply  and  collecting  system 
and  the  distribution  system.  This  includes  the  cost  of  all  excavating, 
tunnels,  bridges,  trestles,  piling,  underground  crossings  of  rivers,  rail- 
roads, etc.;  such  equipment  as  air  valves,  blow  offs,  special  castings, 
lead  packing,  shut  offs,  manholes,  valves,  etc.;  also  the  cost  erf  filling 
trenches  and  restoring  the  surface  of  the  ground  or  roadways,  includ- 
ing roadway  pavements  and  other  roadway  improvements,  to  their 
former  condition  or  to  that  required  by  governmental  authority, 

P37     SUPPLY  TRANSMISSION   RESERVOIRS,  TANKS  AND  STAND- 
PIPES. 

Charge  to  this  account  the  cost  of  all  supply  transmission  reser- 
voirs, tanks  and  standpipes  and  their  accessories. 

P38     SUPPLY    TRANSMISSION    TELEPHONE    LINES    AND    EQUIP- 
MENT. 
Charge  to  this  account  the  cost  of  all  supply  transmission  tele- 
phone lines  and  their  equipment,  including  telephone  switchboards,  in- 
struments, poles,  crossarms,  insulators,  wire,  etc. 

P39     DISTRIBUTION    RESERVOIRS,  TANKS  AND   STANDPIPES. 

Charge  to  this  account  the  cost  of  all  distribution  reservoirs,  tanks 
and  standpipes  and  their  accessories. 

(80) 


P40     DISTRIBUTION    MAINS. 

Charge  to  this  account  the  cost  of  all  distribution  mains  in  place 
used  in  the  distribution  of  water  to  the  beginning  of  the  service  con- 
nections, including  the  cost  of  special  work,  castings,  lead  packing, 
shut  offs,  manholes,  valves,  etc.;  and  the  original  installation  cost  of 
trenching,  filling  and  restoring  streets  and  alleys  and  their  improve- 
ments to  their  former  condition. 

P41      HYDRANTS. 

Charge  to  this  account  the  cost  of  all  hydrants  and  hydrant  con- 
nections in  place  in  the  distribution  system,  including  the  cost  of  all 
material  and  the  original  installation  cost  of  trenching,  filling  and 
restoring  streets  and  street  improvements  to  their  former  condition. 

P42     SERVICES. 

Charge  to  this  account  the  cost  of  all  service  pipes  and  appurte- 
nances in  place  in  or  leading  to  the  consumers'  premises;  and  the 
original  installation  cost  of  trenching,  filling  and  restoring  streets  and 
alleys  and  their  improvements  to  their  former  condition. 

Note. — Care   should  be  used  to  exclude   service  pipes  and  appurte- 
nances which  are  not  the  property  of  the  accounting  utility. 

P43      METERS. 

Charge  to  this  account  the  cost  of  all  meters  installed  for  deter- 
mining the  amount  of  water  delivered  to  consumers. 

Charge  also  to  this  account  the  cost  of  setting  such  meters. 

P44     FIRE    CISTERNS,    BASINS,    FOUNTAINS    AND    TROUGHS. 

Charge  to  this  account  the  cost  of  all  fire  cisterns,  basins,  foun- 
tains and  troughs,  including  the  cost  of  all  masonry  and  concrete  work 
in  connection  with  the  construction  of  any  cisterns  and  basins  and  all 
foundations  and  settings  for  fountains  and  troughs,  together  with  the 
cost  of  all  material  used  in  construction  and  the  original  installation 
cost  of  excavating,  trenching,  filling  and  restoring  streets  and  street 
improvements  to  their  former  condition. 

P45     DISTRIBUTION    TELEPHONE    LINES    AND    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  distribution  telephone  lines 
and  their  equipment,  including  telephone  switchboards,  instruments, 
poles,  crossarms,  insulators,  wire,  etc. 

P46     STORES    DEPARTMENT    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  equipment  of  the  Stores  De- 
partment (except  ofiice  equipment  which  will  be  charged  to  Account 
"P50"),  not  permanently  attached  to  buildings,  including  loading  and 
unloading  machinery,  such  as  derricks,  cranes,  hoists,  conveying  ap- 
paratus, scales,  etc. 

(81  ) 


P47     GENERAL  SHOP  EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  general  shop  equipment,  in- 
cluding power  equipment,  shafting,  belting,  machine  tools,  cranes, 
hoists,  blacksmithing  equipment,  etc.  Exclude  low  valued  and  short 
lived  hand  tools. 

Note. — Utilities    may    subdivide    this    account    for    the    purpose    of 
keeping  separate  the  equipment  in  each  general  shop. 

P48     UTILITY    EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  utility  equipment,  including 
wagons,  drays,  trucks,  harness,  horses,  automobiles,  bicycles,  motor- 
cycles, etc. 

Note. — Utilities    may    subdivide    this    account    for    the    purpose    of 
keeping  separate  the  different  classes  of  utility  equipment. 

P49      MISCELLANEOUS  EQUIPMENT. 

Charge  to  this  account  the  cost  of  all  equipment  not  included  in 
any  of  the  other  capital  accounts,  including  such  items  as  engineering 
and  laboratory  instruments  and  tools,  and  other  work  instruments, 
tools  and  portable  equipment.  Exclude  low  valued  and  short  lived  hand 
tools. 

Note. — Utilities    may    subdivide    this    account    for    the    purpose    of 

keeping  separate  the  different  classes  of  miscellaneous  equipment. 

P50     OFFICE   EQUIPMENT. 

Charge  to  this  account  the  cost  of  furniture,  furnishings  and  me- 
chanical equipment,  such  as  typeing,  duplicating,  computing  and  kin- 
dred machinery  and  applicances  of  a  permanent  nature  used  for  olfice 
purposes,  located  at  offices,  stations,  substations,  stores  departments, 
etc. 


P51      BOARDING     HOUSE     AND     EMPLOYES'     DWELLING     HOUSE 
FURNISHINGS. 

Charge  to  this  account  the  cost  of  furniture,  furnishings  and  ap- 
pliances, not  permanently  attached  to  buildings,  used  for  boarding 
house  and  employes'  dwelling  purposes. 


(82) 


C.      UNDISTRIBUTED  CAPITAL. 

I.     SPECIAL  CONSTRUCTION  EXPENDITURES. 

The  term  "Special  Construction"  as  used  in  this  division  is  in- 
tended to  apply  to  special  construction  of  important  units  of  plant. 
Current  construction  of  relatively  minor  additions  to  plant  shall  not 
be  Included  in  this  division. 

Upon  completion  of  special  construction  the  accounts  in  this  di- 
vision will  be  subject  to  appropriate  distribution  to  the  property  and 
plant  accounts  of  the  preceding  division. 

When  two  or  more  special  projects  are  under  construction  each  of 
the  accounts  in  this  division  which  are  affected  shall  be  so  subdivided 
as  to  represent  separately  the  respective  costs  of  each  project. 

P52     OPERATIONS    PRELIMINARY   TO   SPECIAL   CONSTRUCTION. 

This  account  is  chargeable  with  all  expenses  such  as  the  cost  of 
investigations,  data  compiled,  expenses  incident  to  election,  advertis- 
ing, etc.,  preliminary  to  special  construction. 

Disposition  of  such  expenses,  when  incurred  before  construction 
is  authorized,  shall  be  considered  as  undetermined  and  charged  to  an 
appropriate  subdivision  of  Account  "A88  Other  Unadjusted  Debits." 

When  construction  is  duly  authorized  all  such  preliminary  ex- 
pense applying  thereto  and  included  in  Account  "A88"  shall  be  credited 
to  that  account  and  charged  to  this  account;  and  the  expense  apply- 
ing to  proposed  projects  abandoned  shall  be  credited  to  Account  *'A88" 
and  charged  to  Account  "S22  Losses  Accrued  (Other  than  Income)  — 
Current  Annual  Period,"  or  to  "S24  Delayed  Losses  Accrued  in  Prior 
Periods"  or  to  both  in  such  proportion  as  may  be  applicable. 

P53     SPECIAL     CONSTRUCTION     ENGINEERING     AND     SUPERIN^ 
TENDENCE. 

Charge  to  this  account  the  salaries,  office  expenses  and  general 
expenses  of  engineers,  draftsmen,  superintendents,  general  inspectors, 
clerks  and  others  when  engaged  in  the  engineering  and  superintend- 
ence of  special  construction. 

P54     USE  OF  SPECIAL  CONSTRUCTION   WORK   EQUIPMENT. 

Charge  to  this  account  all  costs  incurred  by  the  use  of  "Special 
Construction  Work  Equipment."  This  includes  upkeep  expenses  and 
rental  expenses  of  equipment  acquired  by  lease  or  loan.  The  loss  in 
value  of  such  equipment  determined  upon  its  retirement  from  special 
construction  use  will  be  represented  in  Account  "P61  Special  Con- 
struction Work  Equipment"  and  will  be  transferred  to  this  account. 

The  purchase  cost  of  such  equipment  shall  not  be  included  in 
this  account  but  shall  be  charged  to  Account  "P61  Special  Construc- 
tion Work  Equipment." 

(83) 


P55     SPECIAL  CONSTRUCTION   LAW   EXPENSE. 

Charge  to  this  account  all  law  expenses  incurred  during  the  period 
of  special  construction.  This  includes  salaries  and  expenses  of  counsel 
and  attorneys,  their  clerks  and  assistants,  etc.;  charge  also  with  the 
cost  of  law  books,  printing  briefs,  legal  forms,  testimony  reports,  fees 
and  retainers  of  counsel  and  attorneys,  court  costs,  notarial  and  wit- 
ness fees,  expenses  of  taking  depositions,  and  general  law  and  court 
expenses  during  special  construction;  expenses  of  arbitrators  of  dis- 
puted points  will  also  be  charged  to  this  account.  When  any  of  the 
expenditures  above  enumerated  can  be  charged  directly  to  the  spe- 
cial construction  accounts  for  which  they  were  incurred  they  shall  be 
so  charged, 

P56     SPECIAL  CONSTRUCTION   INJURIES  AND  DAMAGES. 

Charge  to  this  account  all  expenditures  on  account  of  damage  to 
or  destruction  of  property  other  than  that  owned  by  the  utility  at- 
tributable to  special  construction;  and  all  expenses  incident  to  the 
injury  or  death  of  employes  or  other  persons  for  which  injury  or 
death  the  utility  is  held  liable  or  for  which  allowances  are  made.  This 
includes  such  items  of  expense  as  judgments  and  court  costs,  propor- 
tion of  salaries  and  expenses  or  fees  of  physicians  and  surgeons,  ex- 
penses of  nurses,  hospitals  and  undertakers,  medical  and  surgical 
supplies,  transportation  of  injured  persons,  wages  and  salaries  paid 
to  employes  while  disabled,  salaries  and  expenses  of  the  utility's  claim 
agent,  adjusters  and  other  assistants,  and  the  compensation  of  counsel 
or  attorneys  engaged  in  the  defense  and  settlement  of  damage  suits. 

P57     SPECIAL  CONSTRUCTION   INSURANCE. 

Charge  to  this  account  all  amounts  of  premiums  chargeable  to 
special  construction  insurance. 


(  84  ) 


P58  SPECIAL  CONSTRUCTION  INTEREST,  PREMIUM  AND  DIS- 
COUNT. 

Charge  to  this  account  each  month  during  the  period  of  special 
construction  the  accrued  monthly  proportion  of  all  interest  on  debt 
incurred  for  special  construction  purposes.  This  includes  interest  on 
funded  debt,  funds  borrowed  by  transfer  and  payments  overdue  ta 
contractors  and  others. 

When  discount  on  funded  debt  may  be  legally  allowed,  charge  to 
this  account  each  month  during  the  period  of  special  construction  the 
accrued  monthly  proportion  of  discount  allowed  on  funded  debt  in- 
curred for  special  construction  purposes — the  proportion  to  be  deter- 
mined according  to  the  entire  lives  of  the  debts  to  which  the  discount 
respectively  applies — and  credit  to  Account  "A82  Unamortized  Dis- 
count on  Funded  Debt." 

Credit  to  this  account  each  month  during  the  period  of  special 
construction  the  accrued  monthly  proportion  of  premium  derived  on 
funded  debt  incurred  for  special  construction  purposes — the  propor- 
tion to  be  determined  according  to  the  entire  lives  of  the  debts  to 
which  the  premium  respectively  applies — and  charge  to  Account  "L22 
Unamortized  Premium  on  Funded  Debt." 

Credit  also  to  this  account  interest  received  or  receivable  accrued 
during  special  construction  on  moneys  or  credits  acquired  for  special 
construction  purposes. 

P59     SPECIAL    CONSTRUCTION     MISCELLANEOUS    EXPEND- 
ITURES. 

Charge  to  this  account  all  miscellaneous  special  construction  ex- 
penditures not  specifically  chargeable  to  the  other  accounts  of  this 
division. 


P60     SPECIAL  CONSTRUCTION  OF  PLANT. 

Charge  to  this  account  the  cost  of  intangible  and  tangible  prop- 
erty entering  into  and  becoming  a  part  of  the  plant  constructed.  This 
includes  the  cost  of  water  rights,  licenses,  easements,  rights  of  way, 
etc.,  having  a  life  of  more  than  one  year;  and  lands,  buildings,  fix- 
tures, grounds  and  equipment  not  included  in  any  of  the  preceding 
accounts. 

Note. — The  entries  to  this  account  should  bo  supported  by  complete 
supplementary  data  to  be  available  for  reference  in  making  explanatory 
entries  to  close  this  account  at  the  completion  of  special  construction 
and  to  make  available  the  proper  distribution  of  the  corresponding- 
charges  to  the  appropriate  property  and  plant  accounts  of  the  preceding 
division. 


(85) 


P61      SPECIAL  CONSTRUCTION  WORK  EQUIPMENT. 

Charge  to  this  account  the  purchase  or  constructed  cost  of  equip- 
ment owned  and  acquired  for  construction  of  special  projects.  This 
includes  such  items  as  excavating,  erecting,  transportation  and  other 
equipment,  tools  and  instruments. 

Such  equipment  when  retired  from  special  construction  use  shall 
be  credited  to  this  account  at  the  actual  value  then  determined  and 
charged  to  other  appropriate  equipment  accounts,  investment  account 
or  other  accounts  affected  by  its  sale. 

Loss  in  value  accrued  during  the  period  of  construction  as  deter- 
mined upon  the  retirement  of  such  equipment  from  special  construc- 
tion use,  shall  be  credited  to  this  account  and  charged  to  Account 
"P54  Use  of  Special  Construction  Work  Equipment." 

Note. — Expense  of  upkeep,  etc.,  shall  not  be  Included  in  this  ac- 
count.    See  provisions  for  Accoitnt  "P54"   for  this  purpose. 

P62     SPECIAL  CONSTRUCTION    MATERIALS  AND  SUPPLIES. 

This  account  will  include  the  cost  of  materials  and  supplies  ac- 
quired for  the  purpose  of  special  construction  when  the  same  are  ac- 
counted for  thru  the  operation  of  special  construction  stores  and  not 
included  in  Account  "A76  Materials  and  Supplies"  (Current  Assets). 

Charge  to  this  account  the  cost  of  all  such  material  and  supplies 
at  the  cost  f.  o.  b.  place  of  storage.  This  includes  the  invoice  cost, 
cost  of  freight,  switching,  demurrage,  cartage,  etc. 

Transfers  of  materials  and  supplies  between  special  construction 
stores  (Account  "P62"),  and  operating  stores  (Account  "A76"),  shall 
be  accounted  on  a  basis  of  equitable  value  and  cost  applicable  to 
special  construction  and  operation,  respectively. 

The  value  of  materials'  and  supplies  on  hand  at  the  completion  of 
special  construction  included  in  this  account  shall  be  transferred  to 
Account  "A76"  and  an  appreciable  difference  or  loss  accrued,  if  any, 
during  the  period  of  special  construction  between  cost  and  value  at 
the  time  of  such  transfer  shall  be  adjusted  and  applied  to  the  appro- 
priate accounts  of  this  division. 

Note. — ^If  desired,  subdivisions  of  this  account  may  be  opened  to 
accommodate  segregation  of  the  different  classes  of  materials  and  sup- 
plies and  locations  of  stores. 


II.     UNDISTRIBUTED  FIXED  CAPITAL. 

P63      UNDISTRIBUTED  FIXED  CAPITAL  AS  OF  DECEMBER  31,  1915. 

Charge  to  this  account  the  value  of  all  property  and  plant  owned 
by  the  utility  and  devoted  to  its  operation,  as  of  December  31,  1915, 
which  cannot  be  appropriately  distributed  to  the  preceding  capital 
accounts. 

When  property  and  plant  included  in  this  account  is  retired  from 
service,  this  account  should  be  credited  with  its  value  as  represented 
in  this  account,  or,  if  such  is  not  available,  with  the  estimated  value. 

(86) 


P64     UNDISTRIBUTED    COST    OF    PROPERTY    AND    PLANT    PUR- 
CHASED SUBSEQUENT  TO  DECEMBER  31,  1915. 

Charge  to  this  account  the  cost  of  property  and  plant  purchased 
subsequent  to  December  31,  1915,  for  the  purpose  of  operation  by  the 
utility,  when  such  cost  cannot,  at  the  time  of  acquirement,  be  appro- 
priately distributed  to  the  capital  accounts  preceding  this  division. 

As  soon  as  the  proper  distribution  of  such  cost  can  be  determined, 
credit  this  account  with  same  and  charge  to  appropriate  property  and 
plant  accounts. 


(87) 


INVESTMENTS. 

A65     INVESTMENTS. 

Charge  to  this  account  all  property  held  as  an  investment.  By 
"Investments"  as  here  used  is  meant  the  cost  of  the  utility's  title  to 
or  interest  in  all  properties  not  used  in  present  operations. 

Appropriate  subdivisions  of  this  account  should  be  made  to  keep 
separate  the  different  classes  or  units  of  investment. 


SINKING,  REDEMPTION  AND  SPECIAL  FUND 

ASSETS. 

A66     BOND  SINKING  AND  REDEMPTION   FUNDS— CASH. 

Charge  to  this  account  all  cash  set  apart  for  bond  sinking  and 
redemption  fund  purposes. 

Charge  also  to  this  account  all  income  derived  from  bond  sinking 
and  redemption  fund  investments. 

Credit  to  this  account  all  disbursements  of  bond  sinking  and  re- 
demption funds  cash  for  the  redemption  of  outstanding  bonds. 

Credit  also  to  this  account  all  withdrawals  of  cash  for  the  pur- 
pose of  investment. 

Subdivisions  of  this  account  shall  be  made  for  each  sinking  and 
redemption  fund  with  title  to  correspond  with  that  of  each  class  of 
bonds  to  which  it  respectively  applies. 

A67     SPECIAL   FUNDS— CASH. 

Charge  to  this  account  all  cash  set  apart  for  specified  purposes 
other  than  for  bond  sinkin'g  and  redemption  funds. 

Charge  also  to  this  account  all  income  derived  from  investments 
made  from  such  funds,  when  such  investments  are  made  for  the  pur- 
pose of  carrying  out  the  provisions  for  which  the  fund  is  created. 

Credit  to  this  account  all  cash  disbursements  made  for  the  pur- 
poses for  which  the  fund  is  created. 

Credit  also  to  this  account  all  withdrawals  of  cash  for  the  pur- 
pose of  investment. 

Subdivisions  of  this  account  shall  be  made  for  each  fund  with 
title  denoting  its  character. 

A68     BOND  SINKING  AND  REDEMPTION   FUNDS— INVESTMENTS. 

Charge  to  this  account  the  par  value  of  securities  acquired  by  in- 
vestments of  bond  sinking  and  redemption  funds. 

A  subdivision  of  this  account  shall  be  made  for  the  investments 
of  each  sinking  and  redemption  fund  under  the  subdivision  title  of 
the  sinking  or  redemption  fund  from  which  the  investment  is  made. 
Distinction  should  be  made  between  the  "cash"  and  "investment"  ac- 
counts of  bond  sinking  and  redemption  funds  by  use  of  the  words 
"Cash"  and  "Investments"  as  provided. 

(  88  ) 


A69     SPECIAL    FUNDS— INVESTMENTS    AND    LOANS. 

Charge  to  this  account  the  investments  and  loans  made  from  spe- 
cial funds.     Securities  acquired  should  be  represented  at  par  value. 

A  subdivision  of  this  account  shall  be  made  for  the  investments 
and  loans  of  each  special  fund  under  the  subdivision  title  of  the  spe- 
cial fund  from  which  the  investment  or  loan  is  made.  Distinction 
should  be  made  between  the  "cash"  and  "investment"  and  "loan"  ac- 
counts of  special  funds  by  use  of  the  words  "Cash"  and  "Investments" 
and  "Loans"  as  provided. 


CURRENT  ASSETS. 

A70     CURRENT    FUND   CASH. 

Charge  to  this  account  all  current  receipts  of  money  and  bank 
credits,  checks  and  drafts  receivable  subject  to  satisfaction  or  transfer 
on  demand. 

Credit  to  this  account  all  current  cash  disbursements. 

A  subdivision  of  this  account  shall  be  made  for  each  fund  estab- 
lished for  current  purposes. 

A71      CONSTRUCTION    FUND   CASH. 

Charge  to  this  account  all  receipts  of  money  and  bank  credits, 
checks  and  drafts  receivable  subject  to  satisfaction  or  transfer  on  de- 
mand, derived  from  proceeds  of  bond  sales,  appropriations  and  other 
sources,  and  receivable  for  the  purpose  of  funding  construction  projects. 

Credit  to  this  account  all  cash  disbursements  for  construction  pur- 
poses. 

Subdivisions  of  this  account  shall  be  made  to  keep  separate  the 
fund  transactions  where  more  than  one  construction  fund  or  construc- 
tion project  occurs. 

A72     SPECIAL    DEPOSITS. 

Charge  to  this  account  special  deposits  of  funds  of  the  utility  held 
by  banks  and  trust  companies  subject  to  withdrawal  for  specified  pur- 
poses. This  will  include  such  items  as  proceeds  of  bonds  sold,  when 
held  by  trustees  in  accordance  with  authorized  trust  agreements,  de- 
posits made  to  insure  the  performance  of  contracts  and  special  de- 
posits not  otherwise  provided  for. 

Note.— Bond  interest  and  redemption  deposits  shall  not  be  included 
in  this  account.     See  Account  "A73." 


(  89  ) 


A73      BOND   INTEREST   AND   REDEMPTION    DEPOSITS. 

Charge  to  this  account  all  sums  withdrawn  from  funds  of  the 
utility  and  deposited  or  transmitted  for  deposit  for  the  payment  of  in- 
terest and  principal  of  outstanding  bonds  included  in  the  liabilities 
of  the  utility.  (Indirect  payments  reimbursing  the  General  Fund  or 
Current  Expense  Fund  of  the  City  will  be  charged  as  provided  in 
Account  "LI 6  General  Tax  Revenues  Applied  to  Bond  Interest.") 

At  the  close  of  each  month  the  total  amount  withdrawn  from  the 
deposits  in  payment  of  such  interest  and  principal  as  is  evidenced  by 
the  cancelled  interest  coupons  and  the  cancelled  bonds  received  by 
the  City  Treasurer  during  the  month,  shall  be  credited  to  this  account. 
The  amount  of  interest  so  paid  shall  be  charged  to  Account  "LIO  Ma- 
tured Interest  on  Funded  Debt,"  and  the  amount  of  principal  so  paid 
shall  be  charged  to  the  appropriate  outstanding  bond  liability. 

This  account  shall  be  subdivided,  as  follows: 

(a)  Deposits  Transmitted  to  the  Fiscal   Agency  of  the  State 
of  Washington  in  the  City  of  New  York. 

(Ref.  L.  '95,  p.  353,  Sec.  1,  p.  354,  Sec.  2-3-4,  p.  355,  Sec.  5-6; 
R.  &  B.  C,  Sec.  5019-5024,  inc.) 

(b)  Deposits  With   Banks  and  Trust  Companies. 

A74  FUND  TRANSFER  LOANS  RECEIVABLE. 

Accounts  for  fund  loans  receivable  arising  from  transfers  between 
funds  shall  be  kept  in  such  detail  as  to  fully  represent  each  such  trans- 
fer and  the  respective  funds  to  which  it  applies. 

Charge  to  this  account  all  loans  receivable  made  by  transfer  from 
funds  of  the  utility  to  funds  of  other  municipal  departments  (except 
loans  from  "Special  Funds"  as  provided  in  Account  "A69")  and  credit 
the  fund  drawn  upon. 

The  entries  should  include  information  as  to  authorization  and 
conditions  stipulated. 


(90  ) 


A75     ACCOUNTS  RECEIVABLE. 

Charge  to  this  account  all  amounts  owing  to  the  utility  on  open 
accounts,  as  follows:    (Exclude  negotiable  instruments.) 

(a)  Consumers'    Accounts    Receivable — Current. 

Charge  to  this  subaccount  and  credit  to  appropriate  "Rev- 
enue" accounts  each  month  the  total  amount  of  accounts  re- 
ceivable from  consumers. 

Credit  to  this  subaccount  all  collections  and  adjustments 
allowed  applying  to  such  accounts  before  they  become  de- 
linquent. 

Credit  also  to  this  subaccount  all  consumers'  accounts  un- 
collected, as  they  become  delinquent  and  charge  to  the  fol- 
lowing subaccount  "b." 

Any  balance  of  this  subaccount  outstanding  at  the  close  of 
the  month  should  represent  the  total  amount  of  uncollected 
accounts  which  have  not  become  delinquent. 

(b)  Consumers'   Accounts    Receivable — Suspense. 

Charge  to  this  subaccount,  as  described  above,  all  consum- 
ers' accounts  receivable  uncollected  as  they  become  delinquent. 

Credit  to  this  subaccount  all  collections  and  adjustments 
allowed  applying  to  such  delinquent  accounts. 

(c)  Sundry  Accounts  Receivable. 

Charge  to  this  subaccount  all  amounts  receivable  for  labor 
and  material  furnished  to  and  expenses  incurred  for  other 
municipal  departments,  taxing  districts,  firms  and  individuals. 

(d)  Other  Accounts  Receivable. 

Include  here  accounts  receivable  not  otherwise  provided 
for. 

A76     MATERIALS  AND  SUPPLIES. 

Charge  to  this  account  the  cost  of  all  materials  and  supplies  and 
appliances  at  the  cost  f.  o.  b.  point  of  delivery  to  the  place  of  storage. 
This  includes  the  invoice  cost  of  the  material  and  supplies,  freight, 
switching,  demurrage,  cartage,  etc.  Utilities  may  open  subaccounts 
for  different  classes  of  materials  and  supplies. 


(91) 


All      INTEREST   RECEIVABLE. 

Charge  to  this  account  all  interest  receivable,  as  follows: 

(a)  Interest  Receivable  Accrued  on  Fund  Transfer  Loans. 

Charge  monthly  the  accruals  of  interest  receivable  when 
the  interest  is  stipulated  in  the  conditions  upon  which  the 
loans  are  made. 

(b)  Interest  Receivable  Accrued  on  Deposits  with  Banks  and 
Trust  Companies. 

Charge  monthly  the  accruals  of  interest  receivable  on 
deposits. 

(c)  Interest  Due  From  the  City  on  Account  of  Deposits  with 
Banks  and  Trust  Companies. 

When  the  proceeds  of  interest  earned  upon  deposits  of 
the  utility's  funds  are  included  in  the  General  Fund  or  Current 
Expense  Fund  of  the  Citj'-,  the  amounts  thereof  will  be  here 
charged. 

(d)  Other  Interest  Receivable  Accrued. 

Charge  monthly  the  accruals  of  interest  receivable  upon 
interest  bearing  securities,  matured  accounts  and  commercial 
paper. 

Note. — Exclude  all  interest  receivable  accruing  upon  sinking,  re- 
demption and  special  funds  investments  and  loans. 

A78     RENTS  RECEIVABLE. 

Charge  to  this  account  monthly  as  they  accrue  all  rents  receivable 
as  a  return  upon  leased  property,  and  credit  to  Account  "RE207  Rental 
of  Real  Estate  and  Buildings"  or  Account  "RE209  Other  Miscellaneous 
Revenues  and  Expenses"  as  may  be  applicable. 

A79     OTHER  CURRENT  ASSETS. 

Charge  to  this  account  all  current  assets  of  the  utility  not  included 
in  any  of  the  preceding  current  asset  accounts.  Property  readily  con- 
vertible into  money  and  which  is  being  held  with  the  intention  of  being 
so  converted  will  be  considered  as  a  current  asset  and  charged  to  this 
account  when  not  properly  chargeable  to  other  current  asset  accounts. 


DEFERRED  ASSETS. 

A80     WORKING   FUND   ADVANCES. 

Charge  to  this  account  amounts  advanced  to  officers,  employes  and 
authorized  agents,  as  working  funds  from  which  certain  expenditures 
are  to  be  made  and  accounted  for. 

A81      OTHER    DEFERRED   ASSETS. 

Include  in  this  account  deferred  assets  not  otherwise  provided 
for. 

(92) 


UNADJUSTED  DEBITS. 

A82     UNAMORTIZED    DISCOUNT    ON    FUNDED    DEBT. 

When  discount  may  be  legally  allowed  on  bonds  and  other  evi- 
dences of  funded  debt  sold,  charge  to  this  account  all  amounts  of 
such  discount  allowed. 

Credit  to  this  account  each  month  the  monthly  proportion  of  dis- 
count extinguished  and  charge  to  Account  "P58  Special  Construction 
Interest,  Premium  and  Discount"  the  amount  applicable  to  the  period 
of  construction,  and  to  Account  "D4  Amortization  of  Discount  on 
Funded  Debt"  the  amount  applicable  to  the  period  of  operation.  This 
proportion  shall  be  sufficient  in  amount  to  completely  extinguish  the 
unamortized  discount  of  each  bond  issue  or  other  evidence  of  funded 
debt  upon  or  before  their  maturity. 

A83     PREPAID    INSURANCE. 

Charge  to  this  account  all  premiums  on  insurance  when  paid  in 
advance  of  their  accrual.  As  premiums  thus  prepaid  accrue,  credit  to 
this  account  at  monthly  intervals  the  amount  applicable  to  the  month 
and  charge  same  to  the  appropriate  accounts, 

A84     PREPAID    RENTS. 

Charge  to  this  account  all  rents  paid  in  advance  of  their  accrual. 
As  the  rent  thus  prepaid  accrues,  credit  to  this  account  at  monthly 
intervals  the  amount  applicable  to  the  month  and  charge  same  to  the 
appropriate  accounts. 

A85     OTHER    PREPAID    ACCOUNTS. 

Charge  to  this  account  all  prepaid  items  of  the  utility  not  in- 
cluded in  the  preceding  prepaid  accounts.  As  the  amounts  thus  paid 
accrue,  credit  to  this  account  at  monthly  intervals  the  amount  ap- 
plicable to  the  month  and  charge  same  to  the  appropriate  accounts. 

A86     GENERAL    SHOP   WORK    IN    PROGRESS. 

Charge  to  this  account  all  labor  and  materials  entering  as  direct 
costs  of  jobs  in  progress  in  general  shops  owned  and  operated  by 
the  utility. 

Credit  to  this  account  such  costs  when  the  jobs  are  completed 
and  charge  to  appropriate  accounts.  (See  definition  of  Account 
"RE202.") 

This  account  will  be  subdivided,  as  follows: 

(a)  Construction   and   Repairs. 

Include  all  general  shop  work  in  progress  for  purposes  of 
the  utility. 

(b)  Work  Performed  for  Others. 

Include  all  general  shop  work  in  progress  performed  for 
other  municipal  departments,  taxing  districts,  public  institu- 
tions, firms  and  individuals. 

(  93  J 


A87      MISCELLANEOUS    WORK    IN    PROGRESS. 

Charge  to  this  account  the  cost  of  all  labor  and  materials  used 
and  other  expenditures  incurred  on  work  in  progress  other  than  gen- 
eral shop  work.  Such  charges  are  subject  to  option  in  subaccount 
"a." 

Credit  to  this  account  such  costs  charged  herein  when  the  jobs 
are  completed  and  charge  to  appropriate  accounts. 

This  account  will  be  subdivided,  as  follows: 

(a)  Construction  and  Repairs. 

The  use  of  this  subaccount  is  optional.  When  used  it  shall 
include  miscellaneous  work  in  progress,  other  than  general 
shop  work,  for  purposes  of  the  utility. 

(b)  Work  Performed  for  Others. 

Include  all  miscellaneous  work  in  progress,  other  than  gen- 
eral shop  work,  performed  for  other  municipal  departments, 
taxing  districts,  public  institutions,  firms  and  individuals. 

A88     OTHER    UNADJUSTED   DEBITS. 

Charge  to  this  account  all  debit  items  not  otherwise  provided  for, 
the  proper  final  disposition  of  which  is  undetermined. 

As  soon  as  the  proper  disposition  of  any  item  charged  to  this  ac- 
count can  be  determined  it  shall  be  credited  to  this  account  and 
charged  to  appropriate  accounts. 


DEFICIT. 

When  at  the  close  of  any  current  annual  period  a  debit  balance 
is  produced  by  the  cumulative  total  amounts  of  all  income,  profit  and 
loss  as  represented  by  the  balances  appearing  in  Accounts  "S60," 
"L32,"  "L33,"  "L34,"  and  "L35,"  collectively,  or  Accounts  "S60"  and 
"A89,"  collectively,  any  balance  standing  in  any  of  the  Surplus  Accounts 
"L32,"  "L33,"  "L34"  and  "L35"  shall  be  closed  and  the  said  debit 
balance  shall  be  represented  by  Account  "A89  Deficit."  At  the  close 
of  any  current  annual  period  a  deficit  balance  will  be  equivalent  to 
that  amount  by  which  the  liabilities  exceed  the  assets. 

A89     DEFICIT. 

This  account  shall  include  by  annual  periods  the  net  debit  balance, 
if  any,  of  all  income,  profit  and  loss. 

Note.- — Current  entries  shall  not  be  made  to  this  account. 


(94) 


CAPITAL  LIABILITIES. 

L1      GENERAL    BONDS    OUTSTANDING. 

Outstanding  general  bonds  issued  by  the  municipality  for  purposes 
of  the  utility  which  are  included  in  the  liabilities  of  the  utility,  shall 
be  credited  to  this  account  at  par  value. 

A  subdivision  of  this  account  with  descriptive  title  shall  be  made 
for  each  class  of  such  bonds. 

L2     REVENUE    BONDS   OUTSTANDING. 

Credit  to  this  account  the  par  value  of  all  bonds  outstanding  which 
are  payable  from  the  revenues  of  the  utility. 

A  subdivision  of  this  account  with  descriptive  title  shall  be  made 
for  each  class  of  such  bonds. 

L3     OTHER   CAPITAL    LIABILITIES. 

Credit  to  this  account  capital  liabilities  other  than  bonds. 

Subdivisions  of  this  account  shall  be  made  to  keep  separate  the 
transactions,  where  more  than  one  kind  or  class  of  such  liabilities 
occurs. 


CURRENT  LIABILITIES. 

L4     CURRENT    FUND   WARRANTS   OUTSTANDING. 

An  account  with  descriptive  title  shall  be  carried  for  warrants 
drawn  upon  current  funds  of  the  utility. 

Credit  to  this  account  the  amounts  of  all  such  warrants  issued. 

Charge  to  this  account  the  amounts  of  all  such  warrants  redeemed 
by  payment  and  credit  Account  "A70  Current  Fund  Cash." 

Charge  also  to  this  account  the  amounts  of  all  such  warrants  can- 
celled and  credit  appropriate  accounts. 

L5     CONSTRUCTION    FUND   WARRANTS   OUTSTANDING. 

An  account  with  descriptive  title  shall  be  carried  for  warrants 
drawn  upon  construction  funds  of  the  utility. 

Credit  to  this  account  the  amounts  of  all  such  warrants  issued. 

Charge  to  this  account  the  amounts  of  all  such  warrants  redeemed 
by  payment  and  credit  Account  "A71  Construction  Fund  Cash." 

Charge  also  to  this  account  the  amounts  of  all  such  warrants  can- 
celled and  credit  appropriate  accounts. 

Subdivisions  of  this  account  shall  be  made  when  occasioned  by  is- 
sue of  warrants  drawn  upon  more  than  one  construction  fund. 


(95) 


L6     OTHER    FUNDS   WARRANTS   OUTSTANDING. 

Accounts  with  descriptive  titles  shall  be  carried  for  warrants 
drawn  upon  funds  other  than  those  provided  for  in  the  preceding  ac- 
counts. Each  account  shall  correspond  to  the  fund  drawn  upon  and 
shall  include  only  the  warrants  drawn  upon  the  respective  fund. 

Credit  the  amounts  of  all  such  warrants  issued. 

Charge  the  amounts  of  all  such  warrants  redeemed  by  payment 
and  credit  the  funds  drawn  upon. 

Charge  also  the  amounts  of  all  such  warrants  cancelled  and  credit 
appropriate  accounts. 

L7  FUND  TRANSFER  LOANS  PAYABLE. 

Accounts  for  fund  loans  payable  arising  from  transfers  between 
funds  shall  be  kept  in  such  detail  as  to  fully  represent  each  such 
transfer  and  the  respective  funds  to  which  it  applies. 

Credit  to  this  account  all  loans  passable  received  by  transfer  from 
funds  of  other  municipal  departments  to  funds  of  the  utility  and 
charge  to  the  fund  receiving  the  amount  of  the  loan. 

The  entries  should  include  information  as  to  authorization  and 
conditions  stipulated. 

Note. — See  definitions  of  Accounts  "L16"  and  "LIT." 

L8     ACCOUNTS  PAYABLE. 

Credit  to  this  account  when  incurred,  all  liabilities  of  the  utility  on 
open  accounts  not  included  in  any  of  the  other  current  liability  ac- 
counts, as  follows: 

(a)  Audited   and  Approved  Claims. 

All  audited  and  approved  claims  upon  the  utility  duly 
sworn  to  in  conformity  with  law  (*)  for  materials,  supplies 
and  service  furnished  and  expenses  incurred,  except  items  of 
salaries,  wages  and  contractors'  estimates.  (Contractors'  es- 
timates are  provided  for  in  Accounts  "L9"  and  "L19.") 

(b)  Salaries  and  Pay  Roll. 

All  audited  and  approved  annual  and  monthly  salaries  and 
daily  wages  (*)  due  to  officers  and  employes. 

(c)  Other  Accounts  Payable. 

Include  here  accounts  payable  not  otherwise  provided  for. 

L9     AMOUNTS     PAYABLE     NOT     RETAINED    ON     CONTRACTORS' 
ESTIMATES. 

Credit  to  this  account  all  claims  by  contractors'  estimates  upon  the 
utility  duly  sworn  to  in  conformity  with  law  (See  "*" — Account  "L8") 
for  materials,  supplies  and  service  furnished,  work  performed  and 
expenses  incurred,  in  accordance  with  terms  of  contract  or  authorized 
special  agreements,  audited  and  approved  for  payment  less  all  amounts 
previously  settled  by  payment,  warrant  issue,  bond  issue  or  otherwise 
and  less  all  amounts  retained.  Amounts  retained  will  be  included  in 
account  "L19." 

*  Ref:  L.  '09,  p.  142.  Sec.  9;  L.  '09  Ex.  Ses.,  p.  56,  Sec.  1 ;  R.  & 
B.  C,  Sec.  8354. 

(96  ) 


L10      MATURED    INTEREST   ON    FUNDED    DEBT. 

Credit  to  this  account  and  charge  to  Account  "L12  Unmatured 
Interest  Accrued  on  Funded  Debt"  all  interest  owing  by  the  utility 
upon  the  amount  of  its  funded  indebtedness  which  has  matured  but 
remains  unpaid  to  the  holders  of  interest  coupons,  whether  the  cause 
is  on  the  part  of  the  coupon  holder  due  to  time  necessary  for  returns 
in  transit  or  for  other  reasons.  All  such  interest  maturing  on  the  close 
of  any  calendar  month  shall  be  included  in  this  account  as  on  the  close 
of  such  month. 

When  such  interest  is  directly  paid  from  funds  of  the  utility  the 
amounts  shall  be  charged  to  this  account  and  credited,  as  they  apply, 
to  Account  "A73  Bond  Interest  and  Redemption  Deposits,"  or  to  appro- 
priate fund.  When  paid  by  the  municipality  from  funds  derived  from 
general  tax  revenues  the  amounts  shall  be  charged  to  this  account  and 
credited  to  Account  "L16  General  Tax  Revenues  Applied  to  Bond 
Interest." 

L11      MATURED    MISCELLANEOUS    INTEREST. 

Credit  to  this  account  and  charge  to  Account  "L13  Unmatured 
Miscellaneous  Interest  Accrued"  all  interest  matured  and  unpaid  owing 
by  the  utility  upon  the  amount  of  its  called  warrants  outstanding  and 
other  unfunded  obligations.  All  such  interest  maturing  on  the  close 
of  any  calendar  month  shall  be  included  in  this  account  as  on  the 
close  of  such  month. 

When  such  interest  is  paid  the  amounts  shall  be  charged  to  this 
account  and  credited  to  the  fund  drawn  upon. 

L12     UNMATURED  INTEREST  ACCRUED  ON  FUNDED  DEBT. 

Credit  to  this  account  on  the  close  of  each  month  all  interest  ac- 
crued during  the  month  upon  the  funded  indebtedness  of  the  utility. 

When  such  interest  matures  it  shall  be  charged  to  this  acccount 
and  credited  to  Account  "LIO  Matured  Interest  on  Funded  Debt." 

Credit  also  to  this  account  all  amounts  received  for  the  liability  of 
interest  accrued  on  bond  coupons  attached  to  bonds  sold  and  charge 
to  appropriate  fund. 

L13     UNMATURED   MISCELLANEOUS   INTEREST  ACCRUED. 

Credit  to  this  account  on  the  close  of  each  month  all  interest  ac- 
crued during  the  month  upon  uncalled  warrants  outstanding  and  other 
unfunded  obligations  of  the  utility. 

When  such  interest  matures  it  shall  be  charged  to  this  account 
and  credited  to  Account  "Lll  Matured  Miscellaneous  Interest." 

L14     CONSUMERS'   DEPOSITS. 

Credit  to  this  account  all  cash  deposited  to  the  credit  of  the  util- 
ity by  consumers  as  security  for  the  payment  of  bills. 

Deposits  refunded  shall  be  charged  to  this  account  and  credited 
to  the  appropriate  fund.  That  portion  of  deposits  applicable  to  un- 
collectible accounts  shall  be  credited  to  the  account  of  consumer  in- 
volved and  charged  to  this  account. 

-4  (  97  ) 


L15     OTHER    CURRENT    LIABILITIES. 

Credit  to  this  account  at  their  face  value  all  unfunded  obliga- 
tions for  which  the  utility  is  liable  and  which  are  not  elsewhere  pro- 
vided for. 


SPECIAL  MUNICIPAL  LIABILITIES. 

L16     GENERAL  TAX  REVENUES  APPLIED  TO  BOND  INTEREST. 

When  general  bonds  issued  by  the  municipality  are  included  in 
the  liabilities  of  the  utility,  credit  to  this  account  all  disbursements 
made  by  the  municipality  from  general  tax  revenues  in  payment  of  in- 
terest on  such  bonds  and  charge  to  Account  "LIO  Matured  Interest 
on  Funded  Debt." 

Charge  to  this  account  all  reimbursements  made  by  the  utility  to 
the  municipality  of  such  interest  paid. 

L17  GENERAL  TAX  REVENUES  APPLIED  TO  BOND  SINKING  AND 
REDEMPTION    FUNDS. 

Credit  to  this  account  all  amounts  derived  from  general  tax 
revenues  of  the  municipality  which  have  been  transferred  to  bond 
sinking  and  redemption  funds  of  the  utility. 

Charge  to  this  account  all  reimbursements  made  by  the  utility  to 
the  municipality  on  account  of  such  transfers. 

L18  ACCRUED  CHARGES  IN  LIEU  OF  GENERAL  TAXES  AND  AS- 
SESSMENTS  ON    REVENUES. 

Credit  to  this  account  all  accruals  of  charges  in  lieu  of  general 
taxes  and  assessments  on  revenues  in  favor  of  the  General  Fund  or 
Current  Expense  Fund  of  the  City  and  charge  to  Account  "D6  Charges 
in  Lieu  of  General  Taxes  and  Assessments  on  Revenues." 

When  paid,  the  amounts  shall  be  charged  to  this  account  and 
credited  to  the  appropriate  fund. 


DEFERRED  LIABILITIES. 

L19     AMOUNTS   RETAINED  ON  CONTRACTORS'   ESTIMATES. 

Credit  to  this  account  all  amounts  retained  on  contractors'  esti- 
mates allowed  in  accordance  with  terms  of  contract,  authorized  special 
agreements  or  otherwise. 

Charge  to  this  account  all  disbursements  of  amounts  retained. 
This  includes  disbursements  to  contractors  on  account  of  final  settle- 
ment, to  contractors'  assignees,  to  others  on  account  of  court  claims 
and  judgments  allowed,  and  the  disbursement  of  all  amounts  applic- 
able to  those  retained  and  due  to  the  utility  for  forfeitures  or  other- 
wise in  accordance  with  terms  of  contract,  special  agreements,  claims, 
or  judgments  allowed  in  favor  of  the  utility. 

(98) 


L20     SPECIAL    DEPOSITS. 

Credit  to  this  account  all  cash  deposited  to  the  credit  of  the  util- 
ity for  the  purpose  of  guarantee,  except  deposits  made  to  secure  con- 
sumers' accounts. 

Deposits  refunded  shall  be  charged  to  this  account  and  credited 
to  the  appropriate  fund.  That  portion  of  the  deposits  applicable  to 
guaranteed  charges  shall,  upon  the  maturity  of  such  charges,  be  charg- 
ed to  this  account  and  credited  to  the  appropriate  accounts. 

L21      OTHER   DEFERRED   LIABILITIES. 

Include  in  this  account  deferred  liabilities  not  otherwise  provided 
for. 


UNADJUSTED  CREDITS. 

L22      UNAMORTIZED   PREMIUM   ON    FUNDED   DEBT. 

Credit  to  this  account  the  amounts  of  all  premiums  derived  in  con- 
nection with  the  sale  of  bonds  and  other  evidences  of  funded  debt. 

Charge  to  this  account  each  month  the  monthly  proportion  of 
premium  extinguished  and  credit  to  Account  "P58  Special  Construc- 
tion Interest,  Premium  and  Discount"  the  amount  applicable  to  the 
period  of  construction,  and  to  Account  "D5  Amortization  of  Premium 
on  Funded  Debt — Credit"  the  amount  applicable  to  the  period  of 
operation.  This  proportion  shall  be  sufficient  in  amount  to  complete- 
ly extinguish  the  unamortized  premium  of  each  bond  issue  or  other 
evidence  of  funded  debt  upon  or  before  their  maturity. 

L23     RESERVE       FOR       ACCRUED       DEPRECIATION  —  TANGIBLE 
FIXED  ASSETS. 

Credit  to  this  account  all  charges  made  to  Account  "DA151  De- 
preciation of  Tangible  Fixed  Capital." 

When  any  tanglible  fixed  asset  is  retired  from  service  charge  to 
this  account  that  part  of  its  cost  which  has  been  credited  to  this 
account.     (See  definition  of  Account  "DA151.") 

The  credit  balance  of  this  account  should  represent  the  total  net 
amount  of  depreciation  charged  to  operating  expenses  applicable  to 
tangible  fixed  assets  in  service  at  such  time. 

Note. — This    account    should    appear    on    the    balance    sheet   as    an 
oflf-set  to  "Tangible  Fixed  Assets"  and  not  among  "Reserves." 


(  99  ) 


L24     RESERVE     FOR     ACCRUED     AMORTIZATION  —  INTANGIBLE 
FIXED   ASSETS. 

Credit  to  this  account  all  charges  made  to  Account  "DA152 
Amortization  of  Intangible  Fixed  Capital." 

Charge  to  this  account  that  part  of  the  cost  of  any  intangible 
fixed  asset  which  has  been  credited  to  this  account  the  value  of  which 
has  expired  or  is  extinguished  prior  to  the  expiration  of  its  service 
value.  The  intangible  fixed  asset  account  affected  will  be  correspond- 
ingly credited. 

The  credit  balance  of  this  account  should  represent  the  total 
amount  of  amortization  charged  to  operating  expenses  applicable  to 
intangible  fixed  assets  the  service  value  of  which  has  not  been  ex- 
tinguished. 

NoTK.- — This    account    should    appear    on    the   balance    sheet    as    an 
off-set  to  "Intangible  Fixed  Assets"  and  not  among  "Reserves." 

L25     RESERVE      FOR      ACCRUED      DEPRECIATION  —  PROPERTY 
HELD    AS   A    NON-OPERATING    INVESTMENT. 

Credit  to  this  account  such  amounts  as  are  estimated  to  be  suf- 
ficient to  cover  accrued  losses  by  depreciation  of  property  held  as  a 
non-operating  investment,  and  charge,  as  they  apply,  to  Accounts 
"RE207  Rental  of  Real  Estate  and  Buildings"  or  "RE209  Other  Miscel- 
laneous Revenues  and  Expenses." 

When  any  property  held  as  a  non-operating  investment  ceases  to 
be  so  held,  charge  to  this  account  that  part  of  its  value  depreciated 
which  has  been  credited  to  this  account. 

The  method  applied  to  such  depreciation  will  be  the  same  in  prin- 
ciple as  that  provided  in,  definition  of  Account  "DA151." 

Note. — This    account   should    appear   on    the   balance    sheet   as    an 
off-set  to  "Investments"  and  not  among  the  "Reserves." 

L26     RESERVE    FOR    LOSSES    BY    BAD    DEBTS. 

Credit  to  this  account  such  amounts  as  are  estimated  to  be  suf- 
ficient for  reserve  to  cover  losses  of  accounts  receivable,  and  corres- 
pondingly charge,  as  follows:  to  Account  "S22(c)  Estimated  Losses 
Accrued — Current  Annual  Period"  that  part  applicable  to  accounts 
receivable  accrued  during  the  current  annual  period;  and  to  Account 
"S24  Delayed  Losses  Accrued  in  Prior  Periods"  that  part  applicable  to 
accounts  receivable  accrued  during  periods  prior  to  the  current  annual 
period. 

Charge  to  this  account  and  credit  to  the  appropriate  subdivision 
of  "Accounts  Receivable"  the  losses  by  bad  debts  charged  off  applic- 
able to  the  reserve  balance  of  this  account. 

Charge  also  to  this  account  all  losses  credited  herein  which  have 
been  collected. 


(  100  ) 


L27  OTHER  RESERVES  FOR  LOSSES  NOT  RECORDED  IN  ASSET 
ACCOUNTS. 

Credit  to  this  account  such  amounts  as  are  estimated  to  be  suf- 
ficient to  cover  probable  losses  not  otherwise  provided  for  and  charge 
to  appropriate  accounts. 

Charge  to  this  account  and  credit  to  appropriate  asset  accounts  the 
amounts  of  such  losses  as  become  chargeable  and  are  applicable  to  the 
reserve  balance  of  this  account. 

Charge  also  to  this  account  all  losses  credited  herein  which  have 
been  recovered. 

Appropriate  subdivisions  of  this  account  should  be  made  to  keep 
separate  the  items  applying  to  different  purposes. 

L28     PLANT    CONSTRUCTION     BY     LOCAL     IMPROVEMENT     DIS- 
TRICTS. 

Credit  to  this  account  the  cost  of  plant  included  in  the  fixed  assets 
of  the  utility  which  has  been  constructed  by  Local  Improvement  Dis- 
tricts. 

L29     OTHER    UNADJUSTED   CREDITS. 

Credit  to  this  account  all  credit  items  not  otherwise  provided  for, 
the  proper  final  disposition  of  which  is  undetermined. 

As  soon  as  the  proper  disposition  of  any  item  credited  to  this 
account  can  be  determined  it  shall  be  charged  to  this  account  and 
credited  to  appropriate  accounts. 


SURPLUS. 

The  surplus  at  the  close  of  each  current  annual  period  will  be  the 
collective  amount  of  the  balances  appearing  in  the  following  Accounts 
"L32,"  "L33,"  "L34"  and  "L35"  representing  the  cumulative  credit  bal- 
ance of  all  income,  profit  and  loss.  At  the  close  of  any  current  annual 
period  the  surplus  balance  will  be  equivalent  to  the  amount  by  which 
the  assets  exceed  the  liabilities. 

When  at  the  close  of  any  current  annual  period  a  debit  balance  is 
produced  by  the  cumulative  total  amounts  of  all  income,  profit  and 
loss  as  represented  by  the  balances  appearing  in  Accounts  "S60," 
"L32,"  "L33,"  "L34"  and  L"35,"  collectively,  or  Accounts  "S60"  and 
"A89,"  collectively,  any  balance  standing  in  any  of  the  following  sur- 
plus accounts  shall  be  closed  and  the  said  debit  balance  shall  be 
represented  by  Account  "A89  Deficit."  At  the  close  of  any  current 
annual  period  a  deficit  balance  will  be  equivalent  to  that  amount  by 
which  the  liabilities  exceed  the  assets. 


(  101  ) 


L32      BOND  SINKING   AND   REDEMPTION    FUND   RESERVES. 

Credit  to  this  account  all  reserves  for  bond  sinking  and  redemp- 
tion funds  charged  to  Accounts  "S31  Appropriations  of  Income  for 
Bond  Sinking  and  Redemption  Fund  Reserves"  and  "S41  Appropria- 
tions of  Surplus  for  Bond  Sinking  and  Redemption  Fund  Reserves." 

Charge  to  this  account  all  amounts  of  reserves  included  in  this 
account  applied  for  the  redemption  of  funded  debt  and  credit  to 
Account  "S51  Reserves  Applied  for  Redemption  of  Funded  Debt." 

When  the  whole  or  any  part  of  a  reserve  included  in  this  ac- 
count is  abrogated  not  contrary  to  law  or  contractual  requirement  the 
amount  so  abrogated  shall  be  charged  to  this  account  and  credited  to 
Account  "S53  Reserves  Abrogated." 

Note. — All  net  income  derived  from  bond  sinking  and  redemption 
fund  investments  shall  be  included  in  this  account.  Such  income  when 
received  or  receivable  maj'  be  credited  directly  to  this  account  and 
charged  to  the  appropriate  funds,  or  if  it  is  preferred  to  include  the 
revenues  and  expenses  of  such  investments  with  "Income,"  the  items 
may  be  also  included  in  Account  "KE209  Other  Miscellaneous  Revenues 
and  Expenses"  with  corresponding  entries  to  appropriate  funds,  and 
included  in  the  credits  to  this  account  through  the  appropriations  of 
income. 

L33     SPECIAL    FUND    RESERVES. 

Credit  to  this  account  all  reserves  for  special  funds  charged  to 
.Accounts  "S32  Appropriations  of  Income  for  Special  Fund  Reserves" 
and  "S42  Appropriations  of  Surplus  for  Special  Fund  Reserves." 

Charge  to  this  account  all  amounts  of  reserves  included  in  this 
account  applied  for  the  purposes  of  special  fund  reserves,  and  credit 
to  Account  "S52  Reserves  Applied  for  Other  Purposes." 

When  the  whole  or  any  part  of  a  reserve  included  in  this  account 
is  abrogated  not  contrary  to  law  or  contractual  requirement  the 
amount  so  abrogated  shall  be  charged  to  this  account  and  credited 
to  Account  "S53  Reserves  Abrogated." 

Note. — All  net  income  derived  from  special  fund  investments  and 
loans  shall  be  included  in  this  account.  Such  income  when  received 
or  receivable  may  be  credited  directly  to  this  account  and  charged  to 
the  appropriate  funds,  or  if  it  is  preferred  to  include  the  revenues  and 
expenses  of  such  investments  and  loans  with  "Income,"  the  items  may 
be  also  included  in  Account  "RE209  Other  Miscellaneous  Revenues  and 
Expenses"  with  corresponding  entries  to  appropriate  funds,  and  in- 
cluded in  the  credits  to  this  account  through  the  appropriations  of 
Income. 


(  102 


L34     RESERVES    NOT    SPECIFICALLY    INVESTED. 

Credit  to  this  account  all  reserves  for  which  no  specific  invest- 
ment or  segregation  of  funds  has  been  made,  which  have  been  charged 
to  Accounts  "S33  Appropriations  of  Income  Not  Specifically  Invested" 
and  "S43  Appropriations  of  Surplus  Not  Specifically  Invested." 

Charge  to  this  account  all  amounts  of  reserves  included  in  this 
account  applied  for  purposes  for  which  the  reservation  has  been  made 
and  credit  to  Account  "S52  Reserves  Applied  for  Other  Purposes." 

When  the  whole  or  any  part  of  a  reserve  included  in  this  account 
is  abrogated  not  contrary  to  law  or  contractual  requirement  the 
amount  so  abrogated  shall  be  charged  to  this  account  and  credited  to 
Account  "S53  Reserves  Abrogated." 

L35  SURPLUS  NOT  SPECIFICALLY  RESERVED. 

This  account  shall  include  by  annual  periods  the  net  credit  bal- 
ance of  all  income,  profit  and  loss  not  specifically  reserved. 
Note. — Current  entries  shall  not  be  made  to  this  account. 


(  108) 


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